題目

Over which of the following is the manager of a profit centre likely to have control?

(i) Selling prices

(ii) Controllable costs

(iii) Apportioned head office costs

(iv) Capital investment in the centre

A

All of the above

B

(i), (ii) and (iii)

C

(i), (ii) and (iv)

D

(i) and (ii)

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Chapter4Costclassification

The manager of a profit centre usually has control over how revenue is raised, ie selling prices (item (i)) and over the controllable costs incurred in the centre (item (ii)).Apportioned head office costs (item (iii)) are uncontrollable from the point of view of the profit centre manager. A responsibility centre manager does not have control over the capital investment in the centre (item (iv)) unless the centre is designated an investment centre

多做幾道

Which of the following statements about management accounting information is/are true?

(i) They must be stated in purely monetary terms.

(ii) Limited companies must, by law, prepare management accounts.

(iii) They serve as a future planning tool and are not used as an historical record.

A

(i), (ii) and (iii)

B

(i) and (ii)

C

(ii) only

D

None of the statements is true

Which of the following statements is/are correct?

(i) A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management.

(ii) An objective is a course of action that an organisation might pursue in order to achieve its strategy.

(iii) Information is data that has been processed into a form meaningful to the recipient.

A

(i), (ii) and (iii)

B

(i) and (iii)

C

(ii) and (iii)

D

(iii) only

Good information should have certain qualities. Which of the following are qualities of good information?(i) Complete(ii) Extensive(iii) Relevant(iv) Accurate

A

(i), (ii) and (iii)

B

(i), (iii) and (iv)

C

(ii) and (iv)

D

All of them

Monthly variance reports are an example of which one of the following types of management information?

A

Tactical

B

Strategic

C

Non-financial

D

Operational

Which of the following statements is/are correct?

(i) Information for decision-making should incorporate uncertainty in some way

(ii) The data used to prepare financial accounts and management accounts are the

A

(i) is true and (ii) is false

B

(ii) is true and (i) is false

C

Both are true

D

Both are false

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