Normal standards
A)should not be rigorous but attainable.
B)do not incorporate normal contingencies of production into the standards.
C)once set should not be changed during the year.
D)represent efficient levels of performance that are attainable under expected operating conditions.

Question

Quizplus · Accepted Answer

Normal standards represent efficient levels of performance that are attainable under expected operating conditions. They should not be too rigorous but should be attainable given the resources available. They should also take into account the normal contingencies of production, such as normal machine breakdowns or employee absences. Normal standards may need to be adjusted during the year if there are significant changes in operating conditions, but they should be relatively stable over time.

Normal Standards