Logo
Home → Accounting MCQs → Cost-Accounting MCQs → Management Control Systems And Multinational Considerations MCQs

Management Control Systems And Multinational Considerations MCQs

Related Categories
1

The degree to which the freedom is given to lower level managers for decision making is classified as __________?

Option A: decentralization

Option B: centralization

Option C: autonomy

Option D: congruency

Correct Answer: autonomy ✔


Click for More Details
2

The dysfunctional decision making is also known as __________?

Option A: dysfunctional decision making

Option B: congruent decision making

Option C: incongruent decision making

Option D: both a and c

Correct Answer: both a and c ✔


Click for More Details
3

The minimum freedom for managers and maximum constraints are the main features of __________?

Option A: total autonomy

Option B: total centralization

Option C: total decentralization

Option D: total congruency

Correct Answer: total centralization ✔


Click for More Details
4

An organizational practice, according to which the decision making freedom is available to lower level managers is known as __________?

Option A: decentralization

Option B: centralization

Option C: autonomy of effort

Option D: congruency

Correct Answer: decentralization ✔


Click for More Details
5

The products or services that are transferred between different subunits of a company are classified as __________?

Option A: mobile products

Option B: dysfunctional products

Option C: intermediate product

Option D: territorial product

Correct Answer: intermediate product ✔


Click for More Details
6

The decision making methods, used for subunits of company are highly interdependent on each other is called __________?

Option A: incongruent decision making

Option B: functional decision making

Option C: congruent decision making

Option D: duplication decision making

Correct Answer: incongruent decision making ✔


Click for More Details
7

An exertion for achieving a set goal is known as __________?

Option A: motivation

Option B: goal congruence

Option C: effort

Option D: autonomy

Correct Answer: effort ✔


Click for More Details
8

If the opportunity cost per barrel is $45 per unit, incremental cost per barrel is $65, then minimum transfer price will be __________?

Option A: $45

Option B: $110

Option C: $20

Option D: $65

Correct Answer: $110 ✔


Click for More Details
9

A situation when groups and individuals work together for achieving a particular goal can be classified as _________?

Option A: motivation

Option B: goal congruence

Option C: effort

Option D: autonomy

Correct Answer: goal congruence ✔


Click for More Details
10

Some of the methods used for determining transfer prices are __________?

Option A: market-based transfer prices

Option B: cost-based transfer prices

Option C: negotiated transfer prices

Option D: all of above

Correct Answer: all of above ✔


Click for More Details
11

The per unit opportunity cost to the selling subunit of company, is added into per unit incremental cost is incurred at point of transfer to calculate __________?

Option A: minimum operating cost

Option B: maximum operating costs

Option C: maximum transfer price

Option D: minimum transfer price

Correct Answer: minimum transfer price ✔


Click for More Details
12

The maximum freedom for managers and minimum constraints are the main features of __________?

Option A: total autonomy

Option B: total centralization

Option C: total decentralization

Option D: total congruency

Correct Answer: total decentralization ✔


Click for More Details
13

The price charged by one subunit to supply products or services to another unit is called __________?

Option A: subunit autonomy cost

Option B: transfer price

Option C: performance prices

Option D: effort cost

Correct Answer: transfer price ✔


Click for More Details
14

The means of collecting and using information, to coordinate decision and planning through an organization are termed as __________?

Option A: customer control system

Option B: business control system

Option C: financial control system

Option D: management control systems

Correct Answer: management control systems ✔


Click for More Details
15

The method of pricing, when two separate pricing methods are used to price, transfer of products from one subunit to another, is called __________?

Option A: dual pricing

Option B: functional pricing

Option C: congruent pricing

Option D: optimal pricing

Correct Answer: dual pricing ✔


Click for More Details
16

A desire to achieve a particular goal with pursuit of that goal is called __________?

Option A: motivation

Option B: goal congruence

Option C: effort

Option D: autonomy

Correct Answer: motivation ✔


Click for More Details