问题：
What problems do you think could occur when standa
答案：
The following problems can occur when setting standards. (a) Deciding how to incorporate inflation into planned unit costs (b) Agreeing on a performance standard (attainable or ideal) (c) Deciding on the quality of materials to be used (a better quality of material will cost more, but perhaps reduce material wastage) (d) Estimating materials prices where seasonal price variations or bulk purchase discounts may be significant (e) Finding sufficient time to construct standards, as standard setting can be time consuming (f) Incurring the cost of setting up and maintaining a system for establishing standards