Which of the following statements is not a criticism of standard costing systems? And Why?

A. Standards are too difficult to maintain in a dynamic manufacturing environment, resulting in stale standards.

B. Standards limit operating improvements by discouraging improvement beyond the standard.

C. Standards can cause employees to unduly focus on their own operations to the possible harm of other operations that rely on them.

D. Standards can cause employees to focus too much on the objectives of the organization and be inefficient in the process.