Budgeting problems where departmental managers are repeatedly achieving easy goals or failing to achieve demanding goals can be best minimized by establishing 部门经理们一再地只是完成容易的目标 或者未能完成困难的目标，我们可以通过建立下列哪一项措施尽量消除这样的预算问题？

Which one of the following will allow a better use of standard costs and variance analysis to help improve managerial decision-making? 下列哪一项将有助于更好的理解标准成本和差异分析，以改善企业的管理决策？

A.Company
B.公司
C.Company
D.公司
E.Company
F.公司
G.Company
H.公司

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After performing a thorough study of Michigan Company’s operations, an independent consultant determined that the firm’s labor standards were probably too tight.Which one of the following facts would be inconsistent with the consultant’s conclusion? 在对密歇根公司的运营情况做了全面的调研以后，一位独立的咨询顾问认为公司的劳动力标准设定可能过 紧。下列提到的哪一项事实和该咨询顾问的结论不一致？

A.Which
B.A
C.Michigan’s
D.公司的预算
E.Management
F.管理层注意
G.Production
H.生产监管人员发现产量

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