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Cost Accounting
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Cost Accounting
If the fixed manufacturing cost expenses are under variable costing and are not expensed in absorption costing, it is resulting in
production exceeds breakeven sales
breakeven sales exceeds production
price exceeds cost
cost exceeds price
Author:
rikazzz
Comment
Cost Accounting
Considering two years 2013 and 2014, the quantity of output produced in 2014 is divided by cost of input used in 2013, to produce output in 2014 to calculate
benchmark engineered productivity
benchmark total factor productivity
benchmark partial productivity
benchmark total productivity
Author:
rikazzz
Comment
Cost Accounting
Direct material opening inventory add net purchases is called
Material consumed
Material available for use
Total material purchased
Material ending inventory
Author:
rikazzz
Comment
Cost Accounting
An organization sold units 4000 and have closing finished goods 3500 units and opening finished goods units were 1000.The quantity of unit produced would be:
7500 units
6500 units
4500 units
8500 units
Author:
rikazzz
Comment
Cost Accounting
The systematic way of linking group of indirect cost to a cost object is classified as
linked allocation base
direct allocation base
indirect allocation base
cost allocation base
Author:
rikazzz
Comment
Cost Accounting
The production volume variance is also called
denominator level variance
numerator level variance
price level variance
cost level variance
Author:
rikazzz
Comment
Cost Accounting
In a joint process of production, the two or more products that yield high volume of sales as compared to total sales of other products are classified as
split off product
joint product
sunk product
main product
Author:
rikazzz
Comment
Cost Accounting
In plotting the cost functions, the number of machine hours and batches are represented on
unit axis
term axis
x-axis
y-axis
Author:
rikazzz
Comment
Cost Accounting
The budget plan in many companies is also referred as
profit plan
sales plan
cost plan
marketing plan
Author:
rikazzz
Comment
Cost Accounting
In an activity based cost system; an activity/unit of work or task with differentiated purposes will be classified as
different task
purpose cost
an activity
an allocation cost
Author:
rikazzz
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