注意：此页面搜索的是所有试题
郑州航空工业管理学院-管理会计学
【单选题】
Anactivity analysis is used to:
A、
identify relevant costs fordecision making
B、
classifycosts
C、
choose an appropriate cost driver
D、
predictfuture costs
【单选题】 The process of identifying appropriate cost drivers and their effects onthe costs of making a product or providing a service is called: A、 cost prediction B、 cost measurement C、 activityanalysis D、 budgeting
Volume-drivencosts can be easily traced to products or services.
Bytheir decisions, managers influence cost behavior throughout the entire valuechain.
Inthe mixed cost equation, Y = F + VX, the X is the cost driver.
Activityanalysis is used to identify appropriate cost drivers and their effects on thecosts of making a product or providing a service.
Identifyingthe appropriate cost driver(s) is the most critical aspect of any method formeasuring cost behavior.
【单选题】 __________________is an example of the external financial reporting purpose of the costmanagement systems. A、 The cost of a manufacturing process B、 The product mix to optimize profitability C、 Theamount of inventory which should appear on the balance sheet D、 All of these answers are correct.
【单选题】 A _______________ is an activity for which aseparate measurement is desired. A、 costobjective B、 period cost C、 product cost D、 cost accumulation system
【单选题】 ______________ is a factorin determining how a cost will be classified. A、 The amount of the cost B、 Thecost objective C、 The payment status of thecost D、 The cost allocationtechnique
【单选题】 One of the importantdifferences between traditional and activity-based costing systems is: A、 the types of costs allocated B、 the extent of allocation C、 the accuracy of the costs D、 Allof these answers are correct.
The first step of anactivity-based costing study determines all of the following except: A、 project scope B、 key activities C、 resources D、 cost per unit of activity
A cost management system is the set ofprocedures used by managers to control costs.
A cost accounting system typically includestwo processes: cost allocation and cost determination.
A cost object is anything for which aseparate measurement of costs is desired.
【单选题】 The process of identifying appropriate cost drivers and their effects onthe costs of making a product or providing a service is called: A、 cost prediction B、 cost measurement C、 activityanalysis D、 budgeting
Volume-drivencosts can be easily traced to products or services.
Bytheir decisions, managers influence cost behavior throughout the entire valuechain.
Inthe mixed cost equation, Y = F + VX, the X is the cost driver.
Activityanalysis is used to identify appropriate cost drivers and their effects on thecosts of making a product or providing a service.
Identifyingthe appropriate cost driver(s) is the most critical aspect of any method formeasuring cost behavior.
【单选题】 __________________is an example of the external financial reporting purpose of the costmanagement systems. A、 The cost of a manufacturing process B、 The product mix to optimize profitability C、 Theamount of inventory which should appear on the balance sheet D、 All of these answers are correct.
【单选题】 A _______________ is an activity for which aseparate measurement is desired. A、 costobjective B、 period cost C、 product cost D、 cost accumulation system
【单选题】 ______________ is a factorin determining how a cost will be classified. A、 The amount of the cost B、 Thecost objective C、 The payment status of thecost D、 The cost allocationtechnique
【单选题】 One of the importantdifferences between traditional and activity-based costing systems is: A、 the types of costs allocated B、 the extent of allocation C、 the accuracy of the costs D、 Allof these answers are correct.
The first step of anactivity-based costing study determines all of the following except: A、 project scope B、 key activities C、 resources D、 cost per unit of activity
A cost management system is the set ofprocedures used by managers to control costs.
A cost accounting system typically includestwo processes: cost allocation and cost determination.
A cost object is anything for which aseparate measurement of costs is desired.