Cost and Management Accountıng (ENG)
Ünite Sınavı Soruları
- 20 soru
- Soru metinleri açık; şıklar ve cevap anahtarı uygulamada
- 1
_____________ are those that increase operating income.
- 2
Which of the followig correctly calculates the direct materials price variance?
- 3
I. Quality
II. Quantity
III. Price
Which of the following is/are the facets of the standard cost for direct materials?
- 4
Which of the following terms refers to the amount of cost allocated to each unit of the allocation base?
- 5
Which of the following reflects the company’s efficiency in using the materials?
- 6
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?
- 7
Which of the following is the difference between the actual results and budgeted amounts?
- 8
Which of the followig correctly calculates the direct labor efficiency variance?
- 9
What is "the record that specifies the details of standard costs for all manufacturing factors needed for producing one unit" called?
- 10
Which of the following incur at the same time as a difference in labor cost?
- 11
- Quality
- Purchase
- Price
Which one(s) above can be counted as the facest of the standard cost for direct materials?
- 12
Which of the following terms refers to the difference between the actual results and budgeted amounts?
- 13
Which of the following matching is incorrect?
- 14
Which of the following reflects the peak operating efficiency without any production disruptions?
- 15Direct 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?
- 16
How is sales-volume variance for sales revenue calculated?
- 17
Which one is among the benefits of standard costing?
- 18
____________ is the budget that adjusts the revenues and expenses according to actual sales volume.
- 19
"If the standards are set solely or primarily by the management only, they are called the .............. standards."
Which of the following correctly completes the blank in the above sentence?
- 20
Direct labors in a company have worked for 49,400 hours in order to produce 13,000 swords. The actual wage rate that the Company has incurred for each hour is 11tl (=T543,400 total labor cost /49,400 hours worked), although the standard wage rate was T10 for the year. What is the resulting unfavorable price variance?