篩選結果 共找出525題

Which two of the following statements about activity based costing are true??

A

Implementation of ABC is unlikely to be cost effective when variable production costs are a low?proportion of total production costs.??

B

?In a system of ABC, for costs that vary with production levels, the most suitable cost driver is likely to?be direct labour hours or machine hours.?

C

?Activity based costs are the same as relevant costs for the purpose of short-run decision making.?

D

?Activity based costing is a form of absorption costing.?

Which two of the following statements about activity based costing are true??

A

ABC recognises the complexity of modern manufacturing by the use of multiple cost drivers?

B

ABC establishes separate cost pools for support activities?

C

ABC reapportions support activity costs?

D

BC is an appropriate costing system when overheads vary with time spent on production

ABC is felt to give a more useful product cost than classic absorption costing (with overheads absorbed on?labour hours) if which of the following two apply??

A

Labour costs are a relatively minor proportion of total costs?

B

Overheads vary with many different measures of activity?

C

Overheads are difficult to predict?

D

Cost drivers are difficult to identify?

Which two of the following costs are likely to rise when just in time (JIT) manufacturing is introduced??

A

Set-up costs?

B

Raw material handling costs?

C

Raw material storage costs?

D

Customer order costs?

?The selling price of product Zigma is set to be $250 for each unit and sales for the coming?year are expected to be 500 units. If the company requires a return of 15% in the coming?year on its investment of $250,000 in product Zigma, the target cost for each unit for the?coming year is?

A

?$145?

B

?$155?

C

?$165?

D

?$175?

?VC Co is a firm of opticians. It provides a range of services to the public, such as eye tests?and contact lens consultations, and has a separate dispensary selling glasses and contact?lenses. Patients book appointments with an optician in advance.?

A standard appointment is 30 minutes long, during which an optician will assess the?patient’s specific requirements and provide them with the eye care services they need.?After the appointment, patients are offered the chance to buy contact lenses or glasses?from the dispensary.?

Which of the following describes a characteristic of the services provided by an optician?at VC Co during a standard appointment??

A

?Tangible?

B

?Homogeneous?

C

Non-perishable?

D

Simultaneous?

?S Company is a manufacturer of multiple products and uses target costing. It has been noted that?Product P currently has a target cost gap and the company wishes to close this gap.?

Which of the following may be used to close the target cost gap for product P??

A

?Use overtime to complete work ahead of schedule?

B

?Substitute current raw materials with cheaper versions?

C

?Raise the selling price of P?

D

?Negotiate cheaper rent for S Company's premises?

?This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version?of the exam they are taking.?

The predicted selling price for a product has been set at $56 per unit.? The desired mark-up?on cost is 25% and the material cost for the product is estimated to be $16 before allowing?for additional materials to allow for shrinkage of 20% (for every 10 kg of material going in?only 8 kg comes out).? If labour is the only other cost and 2 hours are needed what is the?most the business can pay per hour if a cost gap is to be avoided??

?The maximum rate per hour is?

What might be effective ways of reducing the labour cost element in a product, in order to lower expected?cost towards a target cost??

Which two of the following characteristics of services make it difficult to establish target costs for?services??

(a) Intangibility? ? ? ? ? ? ? ? ? ? ? ? ? ? ?(d) Variability?

(b) Perishability? ? ? ? ? ? ? ? ? ? ? ? ? ?(e) Simultaneity?

(c) No transfer of ownership?