Which one of the following will allow a better use...

Which one of the following will allow a better use of standard costs and variance analysis to help improve managerial decision-making? 下列哪一项将有助于更好的理解标准成本和差异分析,以改善企业的管理决策? A.Company A does not differentiate between variable and fixed overhead in calculating its overhead variances.公司 A 在计算其制造费用差异时,并没有把变动性的和固定性的制造费用区分开来 B.Company B uses the prior year’s average actual cost as the current year’s standard.公司 B 用以前 年度的平均实际成本作为本年的标准 C.Company C investigates only negative variances.公司 C 只关注调查分析不利差异 D.Company D constantly revises standards to reflect learning curves.公司 D 不断地修订标准以反映 学习曲线(learning curve)的规律 CMA Exam Retired Questions ? 2008 Institute of Certified Management Accountants

时间:2024-01-24 17:37:03

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