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单选题 _________________ is an example of the decisions reflecting the strategic purpose of the cost-management system
学科：管理会计案例分析
时间：2024-12-30 04:24:41
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题目1单选题
Fonda Company planned to sell 33,000 units. Actual sales were 29,000 units. Based on this information, Fonda Company wasA. efficientB. effectiveC. ineffectiveD. inefficient
题目2单选题
The most recent income statement for the Parma Branch of the Dinero Company is presented below. Sales $57,000 Variable costs 31,500 Contribution margin $25,500 Fixed costs: Avoidable 13,500 Unavoidable 18,000 Operating income $(6,000) If the Parma Branch is eliminated and the space is rented for $24,000, operating income will beA. b. decreased by $30,000B. d. decreased by $12,000C. c. increased by $12,000D. a. increased by $24,000
题目3单选题
In a mixed-cost function, the intercept isA. c. variable cost per unit of the cost driverB. b. total costC. a. fixed costD. d. number of units of the cost driver
题目4单选题
The first step of an activity-based costing study determines all of the following exceptA. a. project scopeB. b. key activitiesC. c. resourcesD. d. cost per unit of activity
题目5单选题
Costs arising from the possession of facilities, equipment, and a basic organization areA. b. discretionary costsB. a. capacity costsC. c. committed fixed costsD. d. engineered costs
题目6单选题
_________________ is an example of the decisions reflecting the strategic purpose of the cost-management systemA. d. All of these answers are correctB. a. The cost of a manufacturing processC. b. The product mix to optimize profitabilityD. c. The amount of inventory which should appear on the balance sheet
题目7单选题
If the sales price per unit is $180, variable cost per unit is $96, targeted net income is $52,800, and total fixed costs are $39,600, the number of units that must be sold isA. c. 963B. a. 513C. b. 629D. d. 1,100
题目8单选题
Output measures of both resources and activities areA. c. fixed activitiesB. d. variable activitiesC. a. cost driversD. b. stages of production
题目9单选题
_______________is the field of accounting that develops information for external decision makers such as stockholders,suppliers, banks, and government regulatory agenciesA. Management accountingB. AuditingC. Tax accountingD. Financial accounting
题目10单选题
Pueblo Manufacturing Company has the following information: Month Budgeted Sales January $76,000 February 85,000 March 92,000 April 79,000 Budgeted Expenses per Month Wages $15,000 Advertising 12,000 Depreciation 3,000 Other 4% of sales All cash expenses are paid as incurred. ___________ is the expected total expenses budgeted for the month of JanuaryA. $33,040B. $30,000C. $30,040D. $31,200
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