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Cost Accounting
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Cost Accounting
The costing system, which omits some of the journal entries in accounting system is known as
in-time costing
trigger costing
back flush costing
lead time costing
Author:
rikazzz
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Cost Accounting
Which of the following best describes piece rate system?
The increased volume of production results in decreased cost of production
The increased volume of production in minimum time
Establishment of fair standard rates
Higher output is a result of efficient management
Author:
rikazzz
Comment
Cost Accounting
The measuring of capacity levels, in terms of practical and theoretical capacity is classified as
capacity write down
capacity write up
capacity supplied
capacity borrowed
Author:
rikazzz
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Cost Accounting
The total capacity of producing output, while operating at full efficiency is known as
standard capacity
actual capacity
normal capacity
theoretical costing
Author:
rikazzz
Comment
Cost Accounting
If the payback period is 4 years and the uniform increases in cash flows per year is $2750000, then the net initial investment can be
$10,511,000
$12,105,000
$1,100,000
$11,000,000
Author:
rikazzz
Comment
Cost Accounting
The product capacity and costing, performance evaluation and regulatory requirements are the purposes of
denominator level choices
numerator level choices
normal level choices
standard level choices
Author:
rikazzz
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Cost Accounting
Estimation of cost functions of an ignoring information from all points, but considering two observation points, can be classified as
disadvantage of low high method
disadvantage of high low method
advantage of high low method
advantage of low high method
Author:
rikazzz
Comment
Cost Accounting
The inventory Turnover ratio is 5 time and numbers of days in year is 365. Inventory holding period in days would be:
100 days
73 days
50 days
10 days
Author:
rikazzz
Comment
Cost Accounting
In the budget hierarchy, the material handling cost is
fixed manufacturing cost
batch level cost
per unit cost
factory overall cost
Author:
rikazzz
Comment
Cost Accounting
A theory which describes techniques of operating income maximization, facing with non-bottleneck and bottleneck operations is
theory of contribution
theory of constraints
theory of conflicts
theory of maximization
Author:
rikazzz
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