Cost And Management Accountıng Deneme Sınavı Sorusu #1391341

Which of the following reflects the production process that is as efficient as possible under normal conditions?


Ideal standards

Currently achievable standards

Fixed standards

Kaizen standards

Authoritative standards


Yanıt Açıklaması:

Currently achievable standards reflect the production process that is as efficient as possible under normal conditions. These standards allow for inefficiencies and imperfections at a reasonable level, and it should be kept in mind that, in intensely competitive environments, the allowed level of inefficiency may negatively affect the success of operations. 

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