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Cost Accounting
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Cost Accounting
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Cost Accounting
The price charged by one subunit to supply products or services to another unit is called
subunit autonomy cost
transfer price
performance prices
effort cost
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Cost Accounting
Costs associated with the Labour turnover can be categorized into:
Preventive Costs only
Replacement costs only
Both of the above
Machine costs
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Cost Accounting
The total of all direct costs of production is also known as:
Prime cost
Production costs
Variable cost
Total cost
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Cost Accounting
Which of the following is sales force payroll incentive? Select correct option:
Commission
Shift allowance
Over time payment
Bonus
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Cost Accounting
An under allocated indirect cost is also called
under applied indirect cost
under absorbed indirect cost
absorbed indirect cost
both a and b
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Cost Accounting
Out of the following, what is not the work of purchase department
Receiving purchase requisition
Exploring the sources of material supply
Preparation and execution of purchase orders
Accounting for material received
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Cost Accounting
If the relevant incremental costs are $5000 and the relevant opportunity cost of invested capital is $2500, then the relevant inventory carrying costs would be
$7,500
$7,000
$6,500
$6,000
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Cost Accounting
In response to challenges arisen by competitors and new entrants, the strategy which must be considered by the company does include
cost leadership
demand inelasticity
differentiated products
both a and c
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Cost Accounting
An ability of an accounting system, to point out the use of resources in every step of production process is called
back-flush trails
audit trails
trigger trails
lead manufacturing trails
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Cost Accounting
An estimated cost per unit in long run, which enables the company to achieve it’s per unit target, operating income is classified as
target operating income per unit
target cost per unit
total current full cost
total cost per unit
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