Limitations of using short$-$term financial$-$performance indicators for operational control include Blank$\_\_\_\_\_\_.$

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Multiple select question.

operating personnel prefer non$-$financial performance indicators, which they view as more readily understandable

the cost of designing, updating, and using a standard cost system can be substantial

the tendency of managers to make decisions that improve short$-$term financial but not long$-$term performance

the underlying mathematics for calculating the variances has not been sufficiently fine$-$tuned