題目

Which of the following would help to explain a favourable direct labour efficiency variance?

(i) Employees were of a lower skill level than specified in the standard

(ii) Better quality material was easier to process

(iii) Suggestions for improved working methods were implemented during the period

A

(i), (ii) and (iii)

B

(i) and (ii) only

C

(ii) and (iii) only

D

(i) and(II) only

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Chapter21Performancemeasurement

Statement (i) is not consistent with a favourable labour efficiency variance. Employees of a lower skill level are likely to work less efficiently, resulting in an adverse efficiency variance.Statement (ii) is consistent with a favourable labour efficiency variance. Time would be saved in processing if the material was easier to process.Statement (iii) is consistent with a favourable labour efficiency variance. Time would be saved in processing if working methods were improved.Therefore the correct answer is C.

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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