问题详情

AfterperformingathoroughstudyofMichiganCompany’soperations,anindependentconsultantdeterminedthatthefirm’slaborstandardswereprobablytootight.Whichoneofthefollowingfactswouldbeinconsistentwiththeconsultant’sconclusion？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.Areviewofperformancereportsrevealedthepresenceofmanyunfavorableefficiencyvariances.对业绩报告的审查，显示存在着很多生产效率的不利差异
B.Michigan’sbudgetingprocesswaswell-definedandbasedonabottom-upphilosophy.公司的预算编制流程规定得明白清晰，且遵循自下而上的理念
C.Managementnotedthatminimalincentivebonuseshavebeenpaidinrecentperiods.管理层注意到最近几期的激励奖金支付很少
D.Productionsupervisorsfoundseveralsignificantfluctuationsinmanufacturingvolume,withshort-termincreasesonoutputbeingfollowedbyrapid,sustaineddeclines.生产监管人员发现产量波动显著，大起大落

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