【单选题】When compared with ideal standards, practical standards 与理想的标准相比,现实的标准
A.
produce lower per-unit product costs.能使得每单位产品成本更低
B.
result in a less desirable basis for the development of budgets.致使预算制定的基础不能令人满意
C.
incorporate very generous allowances for spoilage and worker inefficiencies.为员工的无效率工作 和机器设备的毁损提取了充足的准备金
D.
serve as a better motivating target for manufacturing personnel.可以更好的激励生产制造人员完成 目标 CMA Exam Retired Questions ? 2008 Institute of Certified Management Accountants