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Cost Accounting
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Cost Accounting
The flow of goods and services, from the start of gathering materials until the delivery of products, is known as
flow chart analysis
supply chain analysis
resource chain analysis
acquiring analysis
Author:
rikazzz
Comment
Cost Accounting
Allocating indirect overheads to the direct cost of production is known as:
Contribution costing
Marginal costing
Activity costing
Absorption costing
Author:
rikazzz
Comment
Cost Accounting
If the flexible budget amount is $27000 and flexible budget variance is $12000, then actual result amount would be
$27,000
$15,000
$39,000
$49,000
Author:
rikazzz
Comment
Cost Accounting
If the contribution margin is $3000 and the revenues are $9000, then all the variable costs will be
$12,000
$6,000
−$6000
−$12000
Author:
rikazzz
Comment
Cost Accounting
The determined price at which the company expects to pay for every single unit is called
standard price
input price
actual input
output price
Author:
rikazzz
Comment
Cost Accounting
The number of units are 5000 and the per unit price is $60, then the flexible budget variable would be
$5,000,000
$3,000,000
$2,000,000
$1,000,000
Author:
rikazzz
Comment
Cost Accounting
The budgeted direct labor hours are multiplied to direct labor cost rate, to calculate
expected total direct labor cost
budgeted total direct labor cost
budgeted total indirect labor cost
expected labor hours
Author:
rikazzz
Comment
Cost Accounting
The fourth step in development of operating budget is to
choose alternatives
evaluate alternatives
efficiency improvements
predicted improvements
Author:
rikazzz
Comment
Cost Accounting
Which of these is not a material control technique:
ABC analysis
Fixation of raw material levels
Maintaining stores ledger
control over slow moving and non-moving items
Author:
rikazzz
Comment
Cost Accounting
The difference of current assets and the working capital is equal to
current liabilities
long-term liabilities
residual assets value
net residual income
Author:
rikazzz
Comment
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