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Cost Accounting
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Cost Accounting
If the inventory level decreases then operating income, under variable costing, will be reported
more
less
zero
none of above
Author:
rikazzz
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Cost Accounting
A Blanket Rate is:
A single rate which used throughout the organization departments
A double rates which used throughout the organization departments
A single rates which used in different departments of the organization
None of the given options
Author:
rikazzz
Comment
Cost Accounting
An investment is multiplied to required rate of return, to calculate
congruent cost of investment
transfer cost of investment
operating cost of investment
imputed cost of investment
Author:
rikazzz
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Cost Accounting
In normal costing, the situation in which the allocated amount of indirect cost is greater than the incurred cost, is considered as
incurred indirect cost
over allocated indirect cost
applied indirect cost
applied direct cost
Author:
rikazzz
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Cost Accounting
The translation of organization strategy, and mission into performance measures to provide framework for strategy implementation is termed as
differentiation scorecard
bargaining scorecard
leadership scorecard
balanced scorecard
Author:
rikazzz
Comment
Cost Accounting
If the budgeted sales in unit is 50 and the breakeven sales in unit is 12, then the margin of safety in units will be
62
38
48
58
Author:
rikazzz
Comment
Cost Accounting
Which of the following would not appear as a factory overhead?
Power for machines
Wages of factory supervisors
Depreciation of factory equipment
Delivery costs for raw materials
Author:
rikazzz
Comment
Cost Accounting
The cost which remains unchanged, in proportion to level the total volume of production is classified as
total cost
infeasible cost
fixed cost
variable cost
Author:
rikazzz
Comment
Cost Accounting
The description in mathematical form to represent changes in cost, with level of activity related to that cost is classified as
cost function
revenue function
unit function
relative function
Author:
rikazzz
Comment
Cost Accounting
The impact of net operating income of any given dollar change in total sales can be computed by applying which ratio to the dollar change?
Profit margin
Variable cost ratio
Contribution margin
Ratio of variable to fixed expenses
Author:
rikazzz
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