加里森第十四版管理会计课后题答案CH10.docx

Chapter 10Standard Costs and VariancesSolutions to Questions10-1A quantity standard indicates how much of an input should be used to make a unit of output. A price standard indicates how much the input should cost.10-2Ideal standards assume perfection and do not allow for any inefficiency. Ideal standards are rarely, if ever, attained. Practical standards can be attained by employees working at a reasonable, though efficient pace and allow for normal breaks and work interruptions.10-3Under management by exception, managers focus their attention on results that deviate from expectations. It is