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Cost Accounting
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Cost Accounting
Allotment of whole item of cost to a cost center or cost unit is known as :
Cost apportionment
Cost allocation
Cost absorption
Machine hour rate
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Cost Accounting
The systematic flow of services, goods or information from the buying material for product delivery to the customers is known as
supply chain
value chain
material flow chain
manufacturing flow chain
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Cost Accounting
The costs that are not incorporated in accounting records, but are recognized in different situations are classified as
congruent costs
imputed costs
operating costs
transfer costs
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Cost Accounting
The per unit opportunity cost to the selling subunit of company, is added into per unit incremental cost is incurred at point of transfer to calculate
minimum operating cost
maximum operating costs
maximum transfer price
minimum transfer price
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Cost Accounting
The horizontally across dimension of cost analysis is also called
project dimension
accounting-period dimension
back-flush accounting dimension
lean accounting dimension
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Cost Accounting
If the budgeted indirect cost is $225 and the budgeted cost allocation base is $750 per hour, then the annual indirect cost (budgeted) would be
$168,750
$148,570
$186,750
$125,680
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Cost Accounting
Which of these is not an objective of cost accounting?
Ascertainment of cost
Determination of selling price
Cost control and cost reduction
Assisting shareholders in decision making
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Cost Accounting
The standardized technique that is performed repetitively on different kind of materials to convert them into different finished products is known as
conversion process
operation
hybridization
both a and b
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Cost Accounting
The planning of financial aid to coordinate; what is to be done for implementation of the plan is classified as
budget
batching
complexity
process
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rikazzz
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Cost Accounting
If the budget sales units are 2000, an ending inventory is 3000 units and the beginning inventory is 1000, then the budget production would be
6000 units
4000 units
no units
8000 units
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