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Cost Accounting
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Cost Accounting
If the slope coefficient is 0.60 and the difference in machine hours is $50000, then difference in cost can be
$68,700
$58,700
$30,000
$83,333.34
Author:
rikazzz
Comment
Cost Accounting
The cause and effect relationship that exists between change in total cost level and change in level of activity, is measured with the help of
production driver
cost driver
price driver
estimation driver
Author:
rikazzz
Comment
Cost Accounting
An analysis of data over successive past periods, which pertain to some plant, activity and organization is called
economic series
financial series
time series
analytical series
Author:
rikazzz
Comment
Cost Accounting
If the capacity utilization and its cost are fixed in product costing, the capacity management is
for short run
for long run
for one day
for few days
Author:
rikazzz
Comment
Cost Accounting
In the activity based costing method implementation, the indirect costs are allocated by using the
no cost pool
One or two cost pools
sustained tracing
support tracing
Author:
rikazzz
Comment
Cost Accounting
If the flexible budget variance is $95000 and an actual cost is $40000, then the flexible budget cost would be
$135,000
$45,000
$50,000
$55,000
Author:
rikazzz
Comment
Cost Accounting
The numerator of the fixed manufacturing cost rate is
variable manufacturing cost
budgeted fixed manufacturing cost
adjusted manufacturing cost
unadjusted labor cost
Author:
rikazzz
Comment
Cost Accounting
In management control, an efficiency variance is also referred as
control variance
uncontrolled variance
usage variance
effective variance
Author:
rikazzz
Comment
Cost Accounting
The what-if technique, which examines changes in results, if original prediction would not be achieved is called
change analysis
original analysis
sensitivity analysis
predicted analysis
Author:
rikazzz
Comment
Cost Accounting
In a relevant range, the variable cost per unit, selling price and total fixed costs are
unknown and variable
known and variable
unknown and constant
known and constant
Author:
rikazzz
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