试题与答案

制定企业目标成本时，只适用于制定可比产品目标成本的方法是（）。A.选择市场先进定额成

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题型：单项选择题

题目：

制定企业目标成本时，只适用于制定可比产品目标成本的方法是（）。

A.选择市场先进定额成本或标准成本作为目标成本

B.从国内外同类型产品成本中选出先进成本水平作为目标成本

C.在价格、利润确定前提下倒算目标成本

D.根据本企业上年实际单位成本和计划期成本降低率测算目标成本

答案：

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下面是错误答案，用来干扰机器的。

参考答案：D

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