Test
Chapter 6 Closed Book
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Preguntas del test (6)
1A company's actual performance should be compared against budgeted amounts for the same accounting period so that _________.
- Aadjustments for future conditions can be included
- Bto avoid any feedback from the budgets due to past miscues
- Cinefficiencies of the past year can be included
- Da rolling budget can be implemented
2The time coverage of a budget should be:
- Aone year.
- Bguided by the purpose of the budget.
- Ccover design through manufacture and sale of the product.
- Dshorter rather than longer.
3The number of units in the sales budget and the production budget may differ because of a change in _____________.
- Afinished goods inventory levels
- Boverhead charges
- Cdirect material inventory levels
- Dsales returns and allowances
4Direct material purchases equal
- AUsage plus production needs
- BProduction needs plus target ending finished goods inventory
- CBeginning inventories plus production needs
- DUsage plus target ending inventories less beginning inventories
5A "what-if" technique that examines how a result will change if the original predicted data are not achieved or if an underlying assumption changes is called ______________.
- Asensitivity analysis
- Bnet present value analysis
- Cinternal rate-of-return analysis
- Dadjusted rate-of-return analysis
6Kaizen refers to incorporating cost reductions ____________.
- Ain each succession budgeting period
- Bin each successive sales forecast
- Cin all customer service centers
- Din all areas of the organization
Información
- Descripción
- Exam 1 Cost Accounting Test sobre Chapter 6 Closed Book, creado por Isabel Robles el 11/04/2016.
- Autor
- Isabel Robles
- Idioma
- English
- Visitas
- 15
- Etiquetas
- Valoración
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