Cost and Management Accountıng (ENG)
Deneme Sınavı Soruları
- 20 soru
- Cevap anahtarı açık: çöz, sonucunu gör
- 1
The final stage of which budget is the preparation of the proforma income statement?
- 2
Which is one of the disadvantages of CVP analysis?
- 3
- Sorting alternatives through their significance
- Selecting and evaluating the most optimal alternative
- Introducing all alternatives that may be the basis of the decision
Which of the above is a stage of decision making?
- 4
Which costing method bases on the thought of "only the direct material cost is the product cost"?
- 5
- Allocating the company’s resources to each operation effectively
- Communicating the objectives and goals to the subordinates
- Motivating the superiors and subordinates towards the goals
- Providing coordination among all divisions or employees
Which of the above are among objectives of budgeting?
- 6
What is the purpose of management's standards in budgeting?
- 7
Which of the following is not a type of administrative decision?
- 8
- The production budget describes how many units to produce in order to satisfy the ending inventory requirements, after selling the expected number of units.
- In order to plan the production, managers should consider expected sales volume, units of beginning inventory, and desired level of ending inventory.
- If the company is a merchandising company, no production budget is prepared.
- Instead of production budget, merchandising companies prepare Merchandise Purchase Budget to identify the needed units of merchandise inventory to purchase during the year.
- The basic format of Merchandise Purchase Budget budget is the same as the production budget, except that the bottom line represents “budgeted purchases”.
Which of the statements above are correct?
- 9
Which of the following these two variances that managers consider to learn about efficiencies (inefficiencies) in purchasing or using the resources, and if necessary, take corrective actions?
- 10
Which costs are generally accepted as the investments that companies incur in order to create the needed capacity?
- 11
Which one of the following is the name given to a costing system that broadly averages or spreads the cost of resources uniformly to cost objects?
- 12Which of the following cannot be considered as a benefit of budgetting?
- 13
"Production businesses can get subcontractors to carry on some services which are out of their production field."
Which of the special decisions based on the information of cost accounting below is the statement above relevant to?
- 14
Which of the following belongs to the operating departments in a bank?
- 15
I. The choice of a single or a dual charging rate
II. The use of budgeted versus actual support department costs
III. The process for allocating support department costs to operating departments
Which of the issues above must be considered while calculating the charging rate?
- 16
Which of the following terms refers to the process that includes calculating wages, withholding taxes and other deductions?
- 17
I. Allocate service department costs to operating department
II. Allocate operating department costs to products
III. Direct costs are traced directly and indirect costs are allocated to operating and support departments
Which is the correct order of the stages in the allocation of indirect costs?
- 18
Which of the following statements is not true regarding labor costs?
- 19
Which of the following is not one of the area management accounting in decision-making?
- 20
Which of the followings is the amount that an entity can generate if the normal operating disruptions are considered?