Demonstrative Evidence

question 19

Multiple Choice

Demonstrative evidence

• A) can clarify confusing data.
• B) should be used in every trial.
• C) is too expensive for small trials.
• D) is never computerized.

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Definitions:

Normal Standards

The expected performance or cost levels under normal operating conditions, used for budgeting or measuring efficiency.

Ideal Standards

Benchmark or optimal performance levels set in managerial accounting to evaluate operational efficiency, without considering any business constraints.

Theoretical Standards

Idealized cost and efficiency targets in manufacturing or production, based on perfect operating conditions.

Standard Cost Variances

The differences between the expected (standard) costs and the actual costs incurred.