Cost and Management Accountıng (ENG)
Deneme Sınavı Soruları
- 20 soru
- Cevap anahtarı açık: çöz, sonucunu gör
- 1
I. Cost information
II. Management information
III. Market information
Which of the above is not provided by cost accounting system?
- 2
- All fixed costs are considered as period expenses.
- Fixed costs would still exist even if there were no production and this makes those factors irrelevant for calculating the manufacturing cost.
- Variable non-manufacturing costs are excluded despite their variable nature.
Which costing method by scope is defined above?
- 3Direct labors in XYZ Company have worked for 43,200 hours in order to produce 8,000 trays. The actual wage rate that the Company has incurred for each hour is 15TL, although the standard wage rate was 13TL for the year. Can you calculate the direct labor price variance?
- 4
..........................methodology defines production as the combination of subsequent processes and analyze the cost of each process separately. The product cost is calculated by accumulating the shares that the product gets from the cost of each process.
Which of the following should come to the dotted place according to the whole sentence?
- 5
Which of the statements about cost – volume – profit analysis assumptions is false?
- 6
I. Quality
II. Quantity
III. Price
Which of the following is/are the facets of the standard cost for direct materials?
- 7
Which type of cost is the difference in total cost that will arise from the selection of one alternative to the other?
- 8
- Quality
- Purchase
- Price
Which one(s) above can be counted as the facest of the standard cost for direct materials?
- 9
Which of the following terms refers to the amount found out when the opportunity cost is subtracted from the expected profit?
- 10
There are many internal and external factors that determine the profit that a business will provide. We can list the essential factors that have a role in making a profit.
If we list which one is not one of them?
- 11
In the Çelik Company budgeted price is 42 per kg of steel, but the Company has paid 45 for each kg. Company has purchased 30,000 kg of steel. According to this information, what is direct material price variance?
- 12I. Managers work together with the engineers to determine the standards. II. Historical data has no use. III. In this method is analyzed the tasks during the production. What is setting the standard method that fetures listed above?
- 13
- Authoritative (imposed) budgeting is a top-down process of budgeting, in which managers set the goals and communicate to subordinates.
- Participative budgeting represents a bottom-up approach that involves all levels of people in the company in the budgeting process.
- Participative budgeting is better for decision-making control but does not provide a commitment of subordinates.
- Authoritative budgeting provides more realistic goals, because subordinates have in-depth knowledge of what can be done in the field.
Which of the statements above about Authoritative / Participative Budgeting are correct?
- 14
Which of the following method is also known as algebraic method?
- 15
Direct labor costs incurred in a manufacturing company are tracked by .......................
Which of the following accounts should be brought to the space left above?
- 16
...................... is period expenses and recorded as an expense in the
current accounting period.Which of the following should be brought to the space left above?
- 17
Which of the following is a direct cost?
- 18
Which of the following is not the benefit of unit cost information in making important marketing decisions?
- 19
I. Globalization
II. Automatization and Industry 4.0 revolution
III. Technological developmentsWhich of the above affects the business enviroment?
- 20
What is the amount that an entity can generate if the normal operating disruptions are considered?