cost_accounting_test_bankCh05 2

cost_accounting_test_bankCh05 2
文本预览:

CHAPTER 5

ACTIVITY-BASED COSTING AND ACTIVITY-

BASED MANAGEMENT

MULTIPLE CHOICE

36. An accelerated need for refined cost systems is due to:

a. global monopolies

b. rising prices

c. intense competition

d. a shift toward increased direct costs

Answer: c Difficulty: 2 Objective: Terms to Learn: activity-based costing (ABC)

39. Refining a cost system includes:

a. classifying as many costs as indirect costs as is feasible b. creating as many cost pools as possible

c. identifying the activities involved in a process

d. seeking a lesser level of detail

Answer: c Difficulty: 2 Objective: Terms to Learn: activity

40. Greater indirect costs are associated with:

a. specialized engineering drawings

b. quality specifications and testing

c. inventoried materials and material control systems d. All of these answers are correct.

Answer: d Difficulty: 1 Objective: Terms to Learn: product-cost cross-subsidization

45. A single indirect-cost rate may distort product costs because:

a. there is an assumption that all support activities affect all products b. it recognizes specific activities that are required to produce a product c. costs are not consistently recorded

d. it fails to measure the correct amount of total costs

Answer: a Difficulty: 2 Objective: Terms to Learn: product-cost cross-subsidization

5-1 1 2 2 3

第1页/共4页 下一页>

寻找更多 "cost_accounting_test_bankCh05 2"