Cost and Management Accountıng (ENG)
Deneme Sınavı Soruları
- 20 soru
- Cevap anahtarı açık: çöz, sonucunu gör
- 1
Which of the following is prepared considering the strategic goals and the mission of the company?
- 2
I. It makes it easier to compare the actual results with budgeted results.
II. Using the standard costs helps management with pricing decisions.
III. Standard costing is worse than the actual costing in terms of timeliness of cost data to use in pricing decision.
Which of the statements above are true about standart costing?
- 3
Which of the following does not take place in the standard clasification perspectives?
- 4
Which of the following is true about Activity-Based Costing System?
- 5
- 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?
- 6
Which of the following is not expected to be effective in managers' decision making processes?
- 7
What is the name given to a costing system that broadly averages or spreads the cost of resources uniformly to cost objects?
- 8
In which method product cost is calculated at year-end by using the cost data that incurred during the year?
- 9
Which of the following incur at the same time as a difference in labor cost?
- 10
Which of the following is not an objective of pricing?
- 11
Which of the following is a method that is used in implementing market-skimming pricing strategies?
- 12
It is essential to make assumptions in CVP analysis so as to help managers while decision making. Managers should evaluate the results by taking these assumptions into consideration.
Assumptions can be grouped under some heading which one is not one of them?
- 13
Which is not a costing method?
- 14
I. Globalization,
II. Automatization and Industry 4.0 revolution,
III. Technological developmentsWhich of the above is among the changes that businesses have been exposed to recently?
- 15
Which of the followings is not one of the objectives of the strategic role of cost allocation?
- 16
In which method an average price is calculated for a period by the relation between quantities and costs?
- 17
Which of the statements about the direct method is FALSE?
- 18
When the material is consumed, it is recorded into ______________ with amount, unit cost and total cost.
- 19
I. Assembly department
II. Plant maintenance
III. Information systems
Which of the departments above is part of support departments?
- 20
I. Direct method
II. Step-down method
III. Reciprocal method
Which of the methods above can be used to allocate support departments costs to operating departments?