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Diana Stinson, Cherry Valley Inc.'s factory manager, had lost her patience. Six months ago, she had appointed a team from the production and service departments to finalize the allocation of costs and setting of standard costs. They were still feuding, and so she had hired Brennan and Rose, a large consulting firm, to resolve the matter. All of the following are potential consequences of having the standards set by Brennan and Rose except that A. Employees could react negatively since they did not participate in setting the standards. B. There could be dissatisfaction if the standards contain costs which are not controllable by the unit held responsible. C. Brennan and Rose may not fully understand Cherry Valley’s manufacturing process, resulting in suboptimal performance. D. The standards may appear to lack management support. |