ACCA MA · Chapter 12 · Question 1 of 10
Which type of standard allows for normal levels of material waste, machine breakdowns and idle time?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) Attainable standard
Explanation
An attainable standard can be achieved by efficient working, and it includes allowances for normal waste, breakdowns and idle time. An ideal standard assumes perfect conditions with no allowances. A basic standard is left unchanged over long periods to show trends.
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