篩選結果 共找出25題

?In which of the following production environments is the use of standard costs most appropriate??

A

?For mass produced products?

B

?In a JIT production environment?

C

?In a target costing environment?

D

?In a TQM production environment?

Which of the following statements about standard costing is NOT correct??

A

?Standard costing is less applicable in a modern manufacturing environment where a large?proportion of total costs are overhead costs that are fixed in the short term?

B

?Managers expect to access up to date performance information on-line, and standard?costing systems do not easily provide this?

C

?Management may prefer alternative methods of performance reporting instead of standard?costing?

D

?Managers no longer rely on formal budgetary control reports to monitor performance?

?Which type of standard cost is most useful for monitoring trends in performance over time??

A

?Attainable standard?

B

?Basic standard?

C

?Current standard?

D

?Ideal standard?

?Which of the following describes a 'basic standard' within the context of budgeting??

A

?A standard which is kept unchanged over a period of time?

B

?A standard which is based on current price levels?

C

?A standard set at an ideal level, which makes no allowance for normal losses, waste and?machine downtime?

D

?A standard which assumes an efficient level of operation, but which includes allowances for?factors such as normal loss, waste and machine downtime?

Which of the following statements about standard costing is NOT true??

A

?Standard costing is useful where products are customised to a customer's specifications.?

B

?Standard costing provides useful information to assist management in controlling costs?

C

?Standard costing makes it easier to value inventory?

D

?Standard costing can be used to predict future costs and set budgets?