Which of the following replaces cost centres when activity based costing is used?
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1 .What was the total number of units input during last period?
A 12,000 B 13,000 C 15,000 D 17,000
2 .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
3 .Which of the following describes target costing?
A A method of costing that sets a target cost by subtracting a desired profit margin from a competitive market price. B A method of costing that sets a target price by adding a desired profit margin to actual cost. C A method of costing that targets selected business departments and aims to minimise...
4 .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
5 .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)
7 .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
8 .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
9 .Which of the following refers to “budget slack”?
A The time between the preparation of the functional budgets and the master budget B The difference between the budgeted output and the actual output achieved C The additional capacity which can be made available for the budgeted D The deliberate over-estimation of costs in a budget
10 .Which of the following are involved in the planning and control cycle? (1) The identification of alternative courses of action.(2) The preparation of annual budgets.(3) Responding to differences between actual and planned performance.
A 1 and 2 only B 1 and 3 only C 2 and 3 only D 1, 2 and 3
