单选题
The following statements have been made about both standard costing and total quality management (TQM):
(1) They focus on assigning responsibility solely to senior managers
(2) They work well in rapidly changing environments
Which of the above statements is/are true?
【正确答案】
C
【答案解析】Neither statement is correct. Responsibility is not assigned solely to senior managers as, for example, in a TQM environment quality is everybody’s responsibility. In addition, standard costing can be difficult to apply in dynamic situations.