There Are Several Reasons Why Actual Results Differ from Standards

question 80

Multiple Choice

There are several reasons why actual results differ from standards. Which of the following does not represent a reason why a variance might occur?

• A) Inaccurate information from the accounting system.
• B) Increasing the accuracy of a variance report by decreasing its timeliness.
• C) Standards which do not reflect the current economic conditions.
• D) Operating conditions that are consistently inefficient.

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Definitions:

Internal Customer

The person who depends on the other people in the company to provide the services and products for the external customer.

Mediator

A neutral third party who assists in resolving disputes by facilitating communication between conflicting parties with the goal of reaching an agreement.

Customer Service Ethics

Moral guidelines that govern the behavior and practices of individuals providing services to customers.

Quality Of The Services

The degree to which a service meets the customer's expectations and requirements, often judged on criteria like efficiency, effectiveness, and emotional satisfaction.