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Cost Accounting
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Cost Accounting
The decision making step, which consists of organization goals, predicting alternatives and communicating goals is called
organization
alternation
planning
valuing
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Cost Accounting
The recalculation of demand can be avoided, by using practical capacity while calculation of budgeted fixed manufacturing per unit cost as
denominator
numerator
multiplier
equalizer
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Cost Accounting
The relationship between cost and cost drivers is
stationary
not stationary
intrinsic
extrinsic
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Cost Accounting
The time a company takes until a good is produced after order placement is known as
manufacturing lead time
manufacturing cycle efficiency
customer response time
system process time
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Cost Accounting
Factory Over head cost includes
Factory Rent
Property Tax
Salaries of Factory Clerk
All of the given
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Cost Accounting
The wages paid to workers of the factory are termed as
workers premium
overtime premium
factory premium
wage premium
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Cost Accounting
If the flexible budget amount is $40000 and variable overhead flexible budget variance is $25000, then actual costs incur will be
$15,000
$35,000
$65,000
$75,000
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Cost Accounting
The decision model to calculate optimal quantity of inventory to be ordered is called
efficient order quantity
economic order quantity
rational order quantity
optimized order quantity
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Cost Accounting
An average inventory in units is multiplied with annual relevant carrying cost of each unit to calculate
annual irrelevant ordering costs
annual relevant carrying costs
annual relevant ordering costs
annual irrelevant carrying costs
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Cost Accounting
___________ is a summary of all functional budgets in a capsule form:
Functional Budget
Master Budget
Long Period Budget
Flexible Budget
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