A. activity based costing
B. improved costing
C. learned improvements
D. positive effectiveness
Correct Answer: activity based costing ✔
Last Updated: May 11, 2023
Related MCQs
- In costing and budgeting hierarchy, an example of product sustaining cost is __________?
- If an actual price of material is $700 and the budgeted price is $900, then the __________?
- If the actual result is $65000 and the static budget variance is $35000, then the static budget amount will be __________?
- An expected performance of the company is also known as __________?
- If the actual payment to labor is $1200 and the budgeted rate is $1000, then the labor price variance would be __________?
- In management control, the point of reference for making the comparisons of performance is __________?
- If the actual cost is $265000 and the flexible budget cost is $156000, then the flexible budget variance will be __________?
- An unfavorable variance in static budget is also known as _________?
- If the budgeted input price is $80 and the price variance is $40, then an actual price will be __________?
- If the static budget variance is $46000 and the static budget amount is $15000, then an actual result would be __________?
- The price variance for direct manufacturing labor is referred as __________?
- If an actual result is $250000 and the static budget amount is $150000, then the static budget variance for operating income will be __________?
- If an actual result is $50000 and the static budget variance is $25000, then the static budget amount will be __________?
- The difference between an actual budget and the corresponding amount in static budget is classified as __________?
- An efficiency variance is subtracted from actual input quantity to calculate __________?
- The flexible budget variance is subtracted from actual cost to calculate __________?
- The level of used input to achieve a determined level of output is termed as __________?
- The point at which the control functions and the planning of management come together is known as __________?
- The static budget amount is subtracted from the actual result to calculate __________?
- If the budgeted price of input is $70, actual quantity of input is 250 units and the allowed budgeted quantity of input is 90 units, then efficiency variance will be __________?
- In management control, an efficiency variance is also referred as __________?
- In cost accounting, the goal of variance analysis is to __________?
- If the flexible budget variance is $95000 and an actual cost is $40000, then the flexible budget cost would be __________?
- The actual price of material is less than budgeted price, this means that _________?
- The budget which is planned around a single output level is called _________?
- The performance is evaluated only on the basis of price variance, if the performance evaluation is __________?
- An efficiency variance is 200 units and the actual input quantity is 500 units, then the budgeted input quantity will be __________?
- The difference between actual input variance and the budgeted input variance is called __________?
- The variance is the stated difference between expected performance and the __________?
- If the budgeted input price is $50, the price variance is $30 then an actual price will be __________?
- The quantity of input which is carefully determined is called __________?
- The degree which predetermines target or income achieved, can be grouped under __________?
- An actual input quantity is 200 units and the budgeted input quantity is 50 units, then the efficiency variance will be __________?
- If the flexible budget variance is $105000, the actual cost is $65000 then the flexible budget cost will be __________?
- The consideration of decreased operating income relative to budgeted amount, in static budget is classified as __________?
- The standard input allows one unit, to be divided by standard cost per output unit, for variable direct cost input to calculate __________?
- If the actual input price is $150 and the budgeted input price is $80, then the price variance will be __________?
- If the actual price input is $700, the budgeted price of input is $400 and the actual quantity of input are 50 units, then the price variance will be __________?
- If the actual input quantity is 300 units and the budgeted input quantity is 100 units, then the efficiency variance will be __________?
- If the static budget variance is $38000 and the static budget amount is $12000, then an actual result would be __________?
- The consideration of increased operating income relative to budgeted amount is classified as __________?
- The determined price at which the company expects to pay for every single unit is called __________?
- In the budget hierarchy, the material handling cost is __________?
- Static budget variance for operating income is added in to static budget amount to calculate __________?
- If the price variance is $30 and the budgeted input price is $80, then an actual price would be __________?
- If the price variance is $20 and the budgeted input price is $70, then an actual price will be __________?
- If the budgeted input quantity is 350 units and efficiency variance is 100, then an actual input quantity will be __________?
- If the input used in manufacturing is smaller in quantity and output produced is greater in quantity, this will be categorized under __________?
- The master budget, which is based on the planned output level at the start of budget period is considered as __________?
- If the actual price input is $500, the budgeted price of input is $300 and the actual quantity of input is 50 units, then the price variance would be __________?
- If an actual input price is $70 and the budgeted input price is $40, then the price variance will be __________?