Cost Accounting

Cost Accounting
If the sales budget variance for operating income is $68000 and the static budget amount is $19000, then flexible budget amount will be
$47,000
$57,000
$87,000
$97,000
Author: rikazzz Comment
Cost Accounting
A manager, who is responsible for the both cost and revenues belong to the department of
cost center
revenue center
profit center
investment center
Author: rikazzz Comment
Cost Accounting
The model which refers possibility for management to conduct sensitivity analysis can be categorized under
investment planning models
financial planning models
cost planning models
revenues forecast models
Author: rikazzz Comment
Cost Accounting
Another name of super-variable costing is
throughput costing
unit costing
batch costing
manufacturing costing
Author: rikazzz Comment
Cost Accounting
The target operating income is multiplied to tax rate and then subtracted from target operating income to calculate
target net cost
target net income
target net gain
target net loss
Author: rikazzz Comment
Cost Accounting
The cost pool category, which have the similar cause and effect relationship, with each cost driver uses as an allocation base is classified as
heterogeneous price pool
homogenous cost pool
heterogeneous cost pool
homogenous price pool
Author: rikazzz Comment
Cost Accounting
The fixed budgeted manufacturing cost is $45000 and the budgeted production units are 900, then budgeted fixed manufacturing cost per unit will be
$200
$150
$50
$100
Author: rikazzz Comment
Cost Accounting
If the operating income is $5650000 and the revenue is $68558000, then the return on sales will be
8.24%
7.24%
9.24%
10.24%
Author: rikazzz Comment
Cost Accounting
The net initial investment is divided by uniform increasing in future cash flows to calculate
discounting period
investment period
payback period
earning period
Author: rikazzz Comment
Cost Accounting
The type of spoilage, which is considered as controllable and can be avoided is called
abnormal spoilage
normal spoilage
transferred-in spoilage
transferred-out spoilage
Author: rikazzz Comment

Go to Page