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Cost Accounting
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Cost Accounting
The fishbone diagram is an example of
relevant costing diagram
cause and effect diagram
control chart
Pareto diagram
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Cost Accounting
The residual material which results from manufacturing products is called
reduced work
spoilage
rework
scrap
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Cost Accounting
In operating income strategic analysis, the strategic component which measures change in operating income, attributed for change in price of outputs and inputs is classified as
internal process component
growth component
price recovery component
productivity component
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Cost Accounting
If the contribution margin percentage is 20% and the selling price is $4000, then contribution margin per unit will be
$200
$400
$600
$800
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Cost Accounting
The human resource management, IT management and management accountants are categorized under
marketing management
production management
staff management
line management
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Cost Accounting
In the linear cost function which is y=a + bx, the objective is to find the
values of a and b
values of x and y
values of a and x
values of b and y
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Cost Accounting
The financial factors measured in numerical terms, having some monetary value are considered as
qualitative factors
quantitative factors
expected factors
recorded factors
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rikazzz
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Cost Accounting
An example of financial perspective in balanced scorecard is
employee turnover rates
operating capabilities and number of patents
operating income and revenue growth
customer satisfaction and market share
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Cost Accounting
If total production is 25000 units and target annual operating income is $300000, then target operating income per unit would be
$15
$12
$16
$18
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rikazzz
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Cost Accounting
The better fit between estimated cost and actual observations is represented by
variable residual terms
smaller residual terms
larger residual terms
zero residual terms
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