Question：Which two of the following methods should be used to move a currently-attainable cost closer to target cost?
A. Using standard components wherever possible.
B. Acquiring new, more efficient technology.
C. Making staff redundant.
D. Reducing the quality of the product in question.
The correct answers are: Using standard components wherever possible; Acquiring new, more efficient technology.
解析：To make improvements towards the target cost, technologies and processes must be improved.
The use of standard components is a way of improving the production process.
Redundancy creates short-term costs such a redundancy pay-offs, may affect the long-term morale of the group and, if it leads to the organisation being under resourced, may affect the quality of the product and customer service.
Reducing the quality may lead to a loss of business and competitiveness.
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
