Question：Which of the following statements correctly describes an attainable standard?
A. This standard is based on perfect operating conditions.
B. This standard makes allowances for expected wastage and inefficiencies.
C. This standard should give employees a realistic, but challenging target of efficiency.
D. This standard is based on the hope that a standard amount of work will be carried out efficiently.
E. This standard is the least useful and most rarely used type of standard.
The correct statements are:
This standard makes allowances for expected wastage and inefficiencies; This standard is based on the hope that a standard amount of work will be carried out efficiently; This standard should give employees a realistic, but challenging target of efficiency.
The least useful and most rarely used type of standard is the basic standard, which is kept unaltered over a long period of time and may be out of date.
The standard that is based on perfect operating conditions is the ideal standard which makes no allowances for wastage or inefficiencies.
高顿网校温馨提醒
各位考生，2016年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的
ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。
戳这里进入ACCA免费题库>>>
微信扫一扫，关注ACCA*7资讯，满满的干货喂饱你！ACCA微信公众号：gaodunacca
ACCA分享与交流QQ群：227573128
写评论
