Which of the following describes target costing?
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1 .What was the total value of the units completed last month?
A USD10,080 B USD10,320 C USD10,760 D USD11,000
2 .Joint production costs last month were USD110,000 and these were apportioned to joint products based on the number of units produced.What were the joint production costs apportioned to product J for last month?
A USD63,800 B USD64,000 C USD66,000 D USD68,200
3 .What was the total number of units input during last period?
A 12,000 B 13,000 C 15,000 D 17,000
4 .What was the value of the closing work in progress for last period?
A USD21,330 B USD21,690 C USD22,530 D USD22,890
6 .Which of the following are benefits of using activity based costing? (1) It recognises that overhead costs are not always driven by the volume of production.(2) It does not result in under or over absorption of fixed overheads.(3) It avoids all arbitrary cost apportionments.(4) It is particularly useful in single product businesses.
A 1 only B 1 and 2 only C 2 and 3 only D 1 and 4 only
7 .The following statements relate to life-cycle costing:(i) It helps forecast a product’s profitability over its entire life.(ii) It takes into account a product’s total costs over its entire life.(iii) It focuses on the production of monthly profit statements throughout a product’s entire life.Which of the statements are true?
A (i) only B (i) and (ii) only C (i) and (iii) only D (i), (ii) and (iii)
8 .Which of the following replaces cost centres when activity based costing is used?
A Cost drivers B Budget centres C Cost pools D Cost absorption
9 .There are a number of benefits associated with budgeting. Which of the following is NOT a benefit of the budget process?
A Budgets eliminate the opportunity for slack or padding in an organization B Budgets help ensure that long-term goals are achieved C Budgets are useful tools in performance evaluation D Budgets can help identify production bottlenecks
10 .The following statements relate to the participation of junior management in the budget setting process:(i) It speeds up the budget setting process.(ii) It increases their commitment to budgets(iii) It incorporates their knowledge into budgets.(iv) It improves their morale and motivation.Which of the statements are true?
A (i), (ii) and (iii) B (i), (ii) and (iv) C (ii), (iii) and (iv) D (ii) and (iii) only
