A JIT approach implies that if there are no sales orders, production resources should be kept idle.
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Even in a TQM environment, budgets will still need to be quantified.
A. 对
B. 错
Predetermined standards are at odds with the philosophy of continual improvement inherent in a total quality management programme.
A. 对
B. 错
Many of the variances in a standard costing system focus on the control of long-term variable costs.
A. 对
B. 错
The first batch of a new product is expected to take 5 hours to manufacture(at a labour cost of $10 per hour)and the expected material cost is $10 per batch.An 80% learning curve is expected to apply,but it is planned to establish a standard cost at the time required to produce the 40th batch of the product.When the learning curve is expressed as a formula Y=ax^b,the value of b is-0.3219281.What will be the standard variable cost per batch?
A. 12.46
B. 20.38
C. 25.24
D. 25.37