प्रक्रिया लागत निर्धारण (Process Costing) में, जब उत्पादन के दौरान वास्तविक हानि अपेक्षित सामान्य हानि से कम होती है, तो अंतर को क्या कहा जाता है?

Match the types of standards used in standard costing in LIST-I with their specific characteristics and functional descriptions in LIST-II: LIST-I (Type of Standard) A. Ideal Standards B. Normal Standards C. Basic Standards D. Current Standards LIST-II (Description) I. Predetermined costs maintained without change over long durations to facilitate historical trend analysis. II. Achievable levels established under efficient operating conditions that allow for reasonable wastage and downtime. III. Perfection-based benchmarks assuming optimal operating conditions with zero allowance for inefficiency or wastage. IV. Short-term benchmarks established for a specific period and revised frequently to reflect immediate conditions. Choose the correct answer from the options given below:

Match the specific cost variances in LIST-I with the management departments or personnel primarily responsible for their control and occurrence in LIST-II: LIST-I (Cost Variance) A. Material Price Variance B. Material Usage Variance C. Labour Rate Variance D. Labour Efficiency Variance LIST-II (Responsible Personnel) I. Production Manager II. HR / Personnel Department III. Purchasing Manager IV. Works Manager Choose the correct answer from the options given below: