Cost And Management Accountıng Deneme Sınavı Sorusu #1407191
Which of the following divides standards into "quantity standard" and "price standard"?
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Classification According to the Level of Difficulty |
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Classification According to Updating Frequency |
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Classification According to Subject of Standard |
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Classification According to the Level of Participation to Standard Setting Proces |
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Classification According to the time of cost realization |
Classification According to Subject of Standard divides standards into "quantity standard" and "price standard" According to the answer to the question “what should be the …. of inputs to use in producing one unit”, the name of the standard is determined. If the answer specifies the needed quantity of resource consumption the standard is “quantity standard”; however, if the answer gives the price information on inputs, it is “price standard” that the company sets.
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