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Cost Accounting
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Cost Accounting
When costing takes into account only the variable cost and not the full production cost we will be using:
Full costing
Absorption costing
Activity based costing
Marginal costing
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rikazzz
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Cost Accounting
When prices fall, the decrease in demand for the product when the competitors’ prices are not met will be called
downward supply spiral
upward supply spiral
downward demand spiral
upward demand spiral
Author:
rikazzz
Comment
Cost Accounting
Which of the following could have caused an adverse total labor variance?
Higher wage rates leader to an insignificant change in productivity
Lower wage rates leading to an insignificant change in productivity
Lower wages rates leading to a significant change in productivity
Higher wage rates leading to a significant change in productivity
Author:
rikazzz
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Cost Accounting
Workers being paid a rate in excess of their wage rate for working additional hour are paid:
Fees
Commission
Overtime
Price rate
Author:
rikazzz
Comment
Cost Accounting
If the current assets are $250000 and the current liabilities are $135500, then the working capital would be
$3,855,500
$314,500
$214,500
$114,500
Author:
rikazzz
Comment
Cost Accounting
The target annual operating income is divided with invested capital to calculate
target rate of return on investment
operating income per unit
operating cost per unit
cost of goods sold
Author:
rikazzz
Comment
Cost Accounting
The kind of cost which on elimination, would not reduce the perceived usefulness that customers can obtain by using the market offering is known as
designed-in costs
locked-in costs
value added cost
non-value added cost
Author:
rikazzz
Comment
Cost Accounting
The costs of issuing purchase orders, making of delivery records for tracking payments and costs of inspection of items are classified as
stock-out costs
ordering costs
carrying costs
purchasing costs
Author:
rikazzz
Comment
Cost Accounting
An insensitivity of demand in relevance to change in price will be called
demand elasticity
price elasticity
price inelasticity
demand inelasticity
Author:
rikazzz
Comment
Cost Accounting
If, Sales = Rs. 600,000 Markup = 20% of cost What would be the value of Gross profit?
Rs. 200,000
Rs. 100,000
Rs. 580,000
Rs. 740,000
Author:
rikazzz
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