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Cost Accounting
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Cost Accounting
The capacity utilization of the business, to satisfy average customer’s demand, for current budget period of time is termed as
master budget capacity utilization
finite cost utilization
infinite cost utilization
infinite budget capacity utilization
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rikazzz
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Cost Accounting
In two of the methods of costing, the operating income will be different if the
fixed cost does not change
inventory changes
inventory does not change
fixed cost changes
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rikazzz
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Cost Accounting
Support department cost allocation method which makes no difference between variable and fixed costs is classified as
sales mix allocation method
dual-rate cost-allocation method
single rate cost allocation method
quantity variance allocation method
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rikazzz
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Cost Accounting
In value chain analysis, the delivery of services or products to end customers is classified as
resource research
market research
utilization
distribution
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Cost Accounting
An exertion for achieving a set goal is known as
motivation
goal congruence
effort
autonomy
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rikazzz
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Cost Accounting
Which of the following do not include among major categories of corporate costs?
human resource management costs
corporate administration costs
treasury costs
discretionary costs
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rikazzz
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Cost Accounting
In quantitative analysis to estimate cost function, the fourth step is to
write a liner function
write price function
write manufacturing function
plot the data
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rikazzz
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Cost Accounting
The difference that exists between total revenues, can be earned from two different alternatives is termed as
independent revenue
incremental revenue
differential revenue
dependent revenue
Author:
rikazzz
Comment
Cost Accounting
If the budgeted cost in indirect cost pool is $144500 and total quantity of cost allocation base is $165500, then the budgeted indirect cost rate will be
67.30%
87.31%
55.50%
45.50%
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rikazzz
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Cost Accounting
If the actual result is $26000, the flexible budget amount is $13000, then the flexible budget amount will be
$39,000
$49,000
$13,000
$15,000
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rikazzz
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