Cost Accounting

Cost Accounting
All indirect cost is charged/record in the head of:
Prime cost
FOH cost
Direct labor hours
None of these
Author: rikazzz Comment
Cost Accounting
A store ledger card is similar to the:
Stock ledger
Material card
Purchase requisition card
Bin card
Author: rikazzz Comment
Cost Accounting
The consumed time to deliver a complete order to its customers is termed as
responding time
value chain time
delivery time
manufacturing cycle efficiency
Author: rikazzz Comment
Cost Accounting
The number of observations in regression analysis is considered as
degree of possibility
degree of average
degree of variance
degree of freedom
Author: rikazzz Comment
Cost Accounting
If the beginning work in process equivalent units are 2500 units, work done in current period equivalent units are 3800 units and units completed in current period are 4000, then ending work in process equivalent units will be
1800 units
2300 units
10300 units
1500 units
Author: rikazzz Comment
Cost Accounting
By using table method where __________ is equal, the point is called economic order quantity.
Ordering cost
Carrying cost
Ordering and carrying cost
Per unit order cost
Author: rikazzz Comment
Cost Accounting
The non-financial and financial aspects of the plan by the company management, is classified as
complexity
process
budget
batching
Author: rikazzz Comment
Cost Accounting
If an initial investment is $765000, the payback period is 4.5 years, then increase in future cash flow will be
$5,645,000
$6,442,500
$3,442,500
$5,442,500
Author: rikazzz Comment
Cost Accounting
The units of normal spoilage are divided to total completed units, rather than total actual produced units to calculate
normal spoilage rates
abnormal spoilage rates
normal scrap rates
abnormal scrap rates
Author: rikazzz Comment
Cost Accounting
The cost operations such as wages, salaries, depreciation, utilities and rent are summed together to calculate
throughput costs
investments
operating costs
marginal costs
Author: rikazzz Comment

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