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Cost Accounting
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Cost Accounting
Which one of the following is the main advantage of quantitative method?
non expression
non constant
objective
non objective
Author:
rikazzz
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Cost Accounting
In Kaizen budgeting, the costs are based on all the improvements which is
to be implemented
based on current practice
based on past prices
based on sold quantity
Author:
rikazzz
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Cost Accounting
An effect of fixed cost to change in operating income is classified as
uncertain margin
certain margin
operating margin
operating leverage
Author:
rikazzz
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Cost Accounting
The required rate of return, is multiplied per unit cost of purchased units to calculate
irrelevant inventory carrying costs
relevant opportunity cost of capital
relevant purchase order costs
relevant inventory carrying costs
Author:
rikazzz
Comment
Cost Accounting
If the production is greater than sales, then operating income under absorption costing is
higher income
zero dividends
negative income value
lower income
Author:
rikazzz
Comment
Cost Accounting
The method which allocates joint costs of joint products, considering physical measures such as volume or relative weight at point of split off is known as
direct cost measure method
indirect cost measure method
physical-measure method
relative-measure method
Author:
rikazzz
Comment
Cost Accounting
If the salaries of engineers are $3000, the salaries of supervisors are $4000 and the equipment leasing cost is $3000, then fixed setup costs will be
$10,000
$1,000
$7,000
$4,000
Author:
rikazzz
Comment
Cost Accounting
The quantitative expression of decided plan and coordination, for plan implementation is known as
cost format
decided plan
coordination plan
budget
Author:
rikazzz
Comment
Cost Accounting
An arrangement of line of authority within the company is classified as
company structure
organization structure
line of authority
line of responsibility
Author:
rikazzz
Comment
Cost Accounting
If the contribution margin per unit is $12300 and the change in sold quantity of units is 50, then change in variable costing operating income will be
$315,000
$415,000
$615,000
$515,000
Author:
rikazzz
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