Zusammenfassung der Ressource
Frage 1
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This graph is an example of which kind of cost?
Antworten
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Fixed
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Variable
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Inventoriable
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Period
Frage 2
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This graph is an example of which kind of cost?
Antworten
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Fixed
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Variable
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Inventoriable
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Period
Frage 3
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Identify which of these costs are INVENTORIABLE?
Each of the following cost items pertains to one of these companies: Westinghouse (a manufacturing sector company), Kmart (a retail sector company) and Google (a service sector company)
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Mineral water purchased by Kmart for sale to its customers
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Electricity used to provide lighting for assembly line workers at a Westinghouse refrigerator assembly plant
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Depreciation on Google's computer equipment used to update directories of websites
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Electricity used to provide lighting for Kmart's store aisles
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Depreciation on Westinghouse's computer equipment used for quality testing of refrigerator components during the assembly process
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Salaries of Kmart's marketing personnel planning local newspaper advertising campaigns
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Mineral water purchased by Google for consumption by its software engineers
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Salaries of Google's marketing personnel selling banner advertising
Frage 4
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What is the purpose of management accounting?
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To help managers make decisions to fulfil an organisation's goals
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To communicate organisation's financial position to investors, banks, regulators and other outside parties
Frage 5
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Which is the correct value chain?
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Research and Development
Design of products, services or processes
Production
Marketing
Distribution
Customer Service
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Design of products and services
Production
Marketing
Distribution
Review and Assess
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Research and Development
Design of products, services or processes
Assembly
Distribution
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Research and Development
Production
Advertising
Distribution
Customer Service
Frage 6
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Which of these is NOT a Management Accounting Principles (CIMA)? (2)
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Integrity
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Objectivity
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Competence and due care
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Confidentiality
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Professional behaviour
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Respect
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Responsibility
Frage 7
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Which of these can be cost objects?
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Product
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Services
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Project
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Customers
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Activity
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Department
Frage 8
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Overhead is any manufacturing cost that is not direct materials or direct labour
Frage 9
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How much does it cost to produce 2,000 boxes?
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$5,500
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$5,000
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$10,000
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$10,500
Frage 10
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How much does it cost to produce one box?
Frage 11
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Budget for 1,000 units
How much of lighting should be distributed to each unit?
Frage 12
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Budget for 1,000 units
What is the value of 2,000 units in the Finished Goods inventory?
Antworten
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$6,000
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$5,500
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$5,000
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$6,500
Frage 13
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Budget for 1,000 units
What is the value of 1 unit in the Finished Goods inventory?