問題一覧
1
Finished goods invemtory for manufacturing company is equivalent to
False
2
The work of factory employees that can be physically
direct labor.
3
In most cases, a company sets the price insteasd of
False
4
The first step in activity-based costing is to assign
False
5
In compataive market
False
6
If fixed costs are 100 000 , 2000 units
True
7
The desired ROl per unit is calculated by
multiplying the ROl by the investment and dividing by the estimated
8
In cost-plus pricing, the target selling price is computed as
total unit cost + desired ROl per unit.
9
A variable cost remains constant per unit at various levels of activity
False
10
which of the following would be accounted for using a job order cost system
The consriction of campusn bulding
11
Incremental analysis would not be appropriate for
analysis of manufacturing variances
12
Process cost systems are used to apply costs to a
False
13
Which two methods are used most often when establishing a transfer price?
Cost-based transfer pricing and market-based transfer pricing
14
A job order cost system identifles costs with a particular job rather
True
15
In cost-plus pricing, the markup consists of
desired ROl.
16
The following per unit
20%
17
In incremantal analysis, total fixed costs will always remain
True
18
Manufacturing costs that cannot be classifed
manufacturing overhead
19
An increase in the level of activity will have the following effects on unit costs for variable and fixed costs
Remains constant / Decreases
20
The cost-plus pricing approach establishes a cost based price
True
21
A process cost accounting system is most appropriate when
similar products are mass-produced.
22
Cost-volume profit analysis is the study of the effects of
changes in costs and volume on a companys profit
23
Contribution margin is the amount of revenue remaining after deducting
variable costs.
24
Target cos is comprised of
total manufacturing and selling and administravie costs
25
Which of the following is a true statement
A process cost system has one work
26
The calculation to determine target cost is
sales price - desired profit
27
The process of evaluating financial data
incremental analysis