Discuss how establishing standards benefits the following management functions: performance evaluation and decision making


Performance evaluation is enhanced by the use of standard costs because it allows management to pinpoint deviations from standard costs and points out variances. The variances are analyzed and individual responsibility can be assessed for the variances, depending on the nature of the causes.

The availability of standard cost information facilitates many decisions. These costs can be used in budgeting, cost estimates for jobs, and determining contributions made by various product lines; and, thus, can be used to decide whether to add new lines or drop old lines.

Business

You might also like to view...

Social media play a key role in earned media. Distinguish between earned media and paid media

What will be an ideal response?

Business

An accounting measurement is concerned with all except which of the following?

A) Money measure B) Financial position C) Separate entity D) Business transaction

Business

Treat compounds used as verbs as _____________ words

a. separate b. passive c. active d. modifying

Business

A nuisance must be a public nuisance to be actionable

Indicate whether the statement is true or false

Business