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Cost Accounting
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Cost Accounting
If an actual result is $250000 and the static budget amount is $150000, then the static budget variance for operating income will be
$400,000
$500,000
$100,000
$600,000
Author:
rikazzz
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Cost Accounting
Uncontrollable costs are the costs which be influenced by the action of a specified member of an undertaking:
can not
can
may or may not
must
Author:
rikazzz
Comment
Cost Accounting
If the coefficients are similar for two accounting periods, then single cost relationship is estimated with the help of
data of fixed cost
cost driver of data
pool of data
cost object of data
Author:
rikazzz
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Cost Accounting
The companies that perform in competitive markets using the pricing approach are known as
independent revenue approach
market based approach
dependent revenue approach
cost based approach
Author:
rikazzz
Comment
Cost Accounting
Increased cost of production due to high labor turnover is a result of which of the following factor:
Interruption of production
Coordination between new and old employee to produce more
Increased production due to newly motivated employees
Decrease losses as new employees will be more concerned towards output
Author:
rikazzz
Comment
Cost Accounting
In relevance concepts, the relevant revenues are also termed as
parallel revenues
abnormal revenues
expected future revenues
serial revenues
Author:
rikazzz
Comment
Cost Accounting
The model which states decline in extra time needed to produce last unit, every time for the cumulative quantity of doubled units produced is classified as
incremental unit average model
incremental cost learning model
incremental unit time learning model
incremental price learning model
Author:
rikazzz
Comment
Cost Accounting
The flexible budget amount is added to flexible budget variance to calculate
static result
actual result
secondary result
primary result
Author:
rikazzz
Comment
Cost Accounting
The carrying costs of inventories and price discounts related to delayed deliveries are examples of
measures of growth and learning
measures of internal business processes
customer measures
financial measures
Author:
rikazzz
Comment
Cost Accounting
If the fixed setup cost is $21000 and the variable setup cost is $11000, then the setup cost would be
$12,000
$15,000
$10,000
$32,000
Author:
rikazzz
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