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Cost Accounting
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Cost Accounting
The slope coefficient of linear cost function is
zero
one
two
three
Author:
rikazzz
Comment
Cost Accounting
If the revenues are $85000 and throughput contribution is $63700, then direct material cost of goods sold will be
$21,300
$148,700
$138,700
$118,700
Author:
rikazzz
Comment
Cost Accounting
Responsibility Centre can be categorized into:
Cost centers only
Profit centers only
Investment centers only
Cost centers, profit centers and investment centers
Author:
rikazzz
Comment
Cost Accounting
An example of learning and growth perspective in balanced scorecard is
employee turnover rates
operating capabilities and number of patents
operating income and revenue growth
customer satisfaction and market share
Author:
rikazzz
Comment
Cost Accounting
The system which measures the budget, action and plan of each responsibility center is known as
budgeted accounting
action accounting
planned accounting
responsibility accounting
Author:
rikazzz
Comment
Cost Accounting
The contribution margin is divided to operate income to calculate
degree of operating leverage
degree of change
degree of change in margin
degree of change in income
Author:
rikazzz
Comment
Cost Accounting
Which of the following costs is part of the prime cost for manufacturing company?
Cost of transporting raw materials from the suppliers premises
Wages of factory workers engaged in machine maintenance
Depreciation of truck used for deliveries to customers
Cost of indirect production materials
Author:
rikazzz
Comment
Cost Accounting
A standard rate is paid to the employee when he completed his job:
In time less than the standard
In standard time
In time more than standard
Both in standard time and more than the standard time
Author:
rikazzz
Comment
Cost Accounting
The supplies, plant maintenance, plant rent, plant insurance and cleaning labor come under the type of costs called
labor costs
factory overhead costs
finished costs
manufacturing costs
Author:
rikazzz
Comment
Cost Accounting
The project’s expected monetary loss or gain by discounting all cash outflows and inflows, using required rate of return is classified as
net present value
net future value
net discounted value
net recorded cash value
Author:
rikazzz
Comment
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