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31 July, 08:50

A currently attainable standard is one a. uses only historical experience. b. is based on ideal operating conditions. c. can be easily achieved. d. relies on maximum efficiency. e. None of these.

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  1. 31 July, 09:05
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    e. None of these.

    Explanation:

    Currently attainable standards - A mode of calculating achievable cost of operating after making financial scope for the machine breakdowns, normal spoilage and other events taken in account.

    Attainability standard is the ease with which a given target can be achieved without over expenditure and a complete balance of each and every financial aspect.

    These are the unavoidable expenditures. The actual costs are taken into consideration with respect to all the conditions that cannot be avoided with a written account and financial statements.

    The deviation brought out by production inefficiency as well as activities that due to uncontrollable factors.

    Currently attainable standard is not ideal but quite possible to achieve. It presents change in prices and methods based on product costing, analysis, estimates, evaluation etc.
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