Standard cost systems . are rarely used in practice in well-established businesses help managers budget and control costs help maintain consistency and quality are based on what managers think costs should be

what managers think costs should be

Explanation:

Standard cost systems are based on what managers think costs should be as opposed to actually using the prices based on what they should be. The managers accomplish these prices by estimating the costs that will be incurred by the business during the production process and then creating the costs based on their estimations.

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