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Cost Accounting
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Cost Accounting
The most frequently used methods of quantitative analysis include
variable equation
high low method
low high method
constant equation
Author:
rikazzz
Comment
Cost Accounting
If the difference in costs is $7000 and the difference in machine hours of is $18000, then slope coefficient would be
2.571
0.39
0.2571
3.39
Author:
rikazzz
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Cost Accounting
The process of assigning the direct or indirect cost to any cost object is known as
cost assignment
cost expectation
event assignment
probability assignment
Author:
rikazzz
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Cost Accounting
The cost object user, who is ranked first in incremental cost allocation method is known as
First incremental user
primary user
secondary user
second incremental user
Author:
rikazzz
Comment
Cost Accounting
The normal spoilage is subtracted from total spoilage to calculate
abnormal spoilage
Gross weighted spoilage
inventoriable spoilage
partial spoilage
Author:
rikazzz
Comment
Cost Accounting
If overtime is resorted to at the desire of the customer, then the overtime premium:
should be charged to costing profit and loss account
should not be charged at all
should be charged to the job directly
should be charged to the highest profit making department
Author:
rikazzz
Comment
Cost Accounting
In production volume variance, an acquiring fixed cost such as equipment and plant lease is known as
lump sum price amount
lump sum fixed cost
lump sum variable cost
lump sum manufacturing cost
Author:
rikazzz
Comment
Cost Accounting
An assumption of specification analysis, which states all the values of residuals which are uniformly scattered around regression line is classified as
abnormality of residuals
normality of regression
normality of residuals
abnormality of regression
Author:
rikazzz
Comment
Cost Accounting
The performance is evaluated only on the basis of price variance, if the performance evaluation is
positive
negative
zero
one
Author:
rikazzz
Comment
Cost Accounting
In assumptions of specific analysis, the normality of residuals is satisfied with the use of
real price data
real cost data
multiplier data
divisional data
Author:
rikazzz
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