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Cost Accounting
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Cost Accounting
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Cost Accounting
If tax operating income is $885000 per year and the net initial investment is $35750000 then increase in average is
0.475% per year
4.475% per year
3.475% per year
2.475% per year
Author:
rikazzz
Comment
Cost Accounting
An adverse labor efficiency variance may have been caused by:
Machinery downtime
Improved training
Higher wage rates
Improved working practices
Author:
rikazzz
Comment
Cost Accounting
The on-time performance and customer-response time are the examples of
customer measures
financial measures
measures of growth and learning
measures of internal business processes
Author:
rikazzz
Comment
Cost Accounting
If the cost base is $350 and the markup component is 11% then prospective selling price will be
388.5
350
362
368.5
Author:
rikazzz
Comment
Cost Accounting
The formula to calculate return on investment, according to profitability analysis in DuPont method is
return on sales * investment turnover
return on sales + investment turnover
return on sales – investment turnover
investment turnover + residual income
Author:
rikazzz
Comment
Cost Accounting
The consideration of decreased operating income relative to budgeted amount, in static budget is classified as
revenue variance
cost variance
favorable variance
unfavorable variance
Author:
rikazzz
Comment
Cost Accounting
An expected performance of the company is also known as
price requirements
supply requirements
budgeted performance
demand requirements
Author:
rikazzz
Comment
Cost Accounting
If the budgeted input price is $50, the price variance is $30 then an actual price will be
$100
$20
$80
$60
Author:
rikazzz
Comment
Cost Accounting
In corporate costs, the cost incurred to finance construction of new equipment are classified as
treasury costs
discretionary costs
human resource management costs
corporate administration costs
Author:
rikazzz
Comment
Cost Accounting
Describe the method of costing to be applied in case of Nursing Home:
Operating costing
Process costing
Contract costing
Job costing
Author:
rikazzz
Comment
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