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Employee morale and job satisfaction are hard to control because of the difficulty in setting:

AQualitative statements
BDepartmental budgets
CProduction schedules
DQuantitative standards
Answer & Solution
Correct answer: D. Quantitative standards
1. Such areas resist measurement in numbers. 2. Comparison then becomes difficult. 3. So quantitative standards are hard to set. _Source: syllabus Business Studies Part I, Chapter 8, Controlling._
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