John Rogers says, Standards should be established that are just high enough so that they cannot be

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John Rogers says, "Standards should be established that are just high enough so that they cannot be achieved. This causes unfavorable variances which are an inducement to strive continuously toward better performance." "I disagree," replies George Sutton. "Standards should be established that are low enough to result in favorable variances most of the time. This gives people a feeling of satisfaction at having done a good job, and satisfied people perform better than those frustrated by the inability to reach the standards." Comment on these two statements.

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Cost Accounting

ISBN: 9780538817646

2nd Edition

Authors: Les Heitger, Pekin Ogan, Serge Matulich

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