问题详情

Whencomparedwithidealstandards,practicalstandards与理想的标准相比，现实的标准
A.producelowerper-unitproductcosts.能使得每单位产品成本更低
B.resultinalessdesirablebasisforthedevelopmentofbudgets.致使预算制定的基础不能令人满意
C.incorporateverygenerousallowancesforspoilageandworkerinefficiencies.为员工的无效率工作和机器设备的毁损提取了充足的准备金
D.serveasabettermotivatingtargetformanufacturingpersonnel.可以更好的激励生产制造人员完成目标CMAExamRetiredQuestions？2008InstituteofCertifiedManagementAccountants

请帮忙给出正确答案和分析，谢谢！