A firm most often uses a standard costing system in conjunction with:

<p><em><strong>a) Management by objectives.</strong></em></p> <p><em><strong>b) Target (hurdle) rates of return.</strong></em></p> <p><em><strong>c) Participative management programs.</strong></em></p> <p><em><strong>d) Flexible budgets.</strong></em></p>