Cost And Management Accountıng Çıkmış Sorular, Online Deneme Sınavları, Çalışma, Dersler, Sınava Hazırlanma, vize, final

Soru 1:

In which technique, must managers adjust the current year’s budget for small changes?

A) Activity-Based Budgeting B) Kaizen Budgeting C) Zero-Based Budgeting D) Incremental Budgeting E) Participative Budgeting

Soru 2:

What is the value of benefit sacrificed in favor of an alternative course of action?

A) Sunk cost B) Relevant cost C) Marginal cost D) Opportunity cost E) Differential cost

Soru 3:

Which one of the following is the study of the effects on future profit of changes in fixed cost, variable cost, sales price, quantity as a whole?

A) Cost-volume-profit analysis B) Differential cost C) Marginal cost D) Relevant cost E) Sunk cost

Soru 4:

... is a derived measure of output that reflects the number of completed units that could be produced with the same quantity of input consumed for both finished goods and work-in-process inventories. Which one of following correctly fills the blank?

A) Allocation rate B) Equivalent unit C) Materials requisition records D) Job costing E) Process costing

Soru 5:

Which of the below is one of the behavioral issues of budgeting, which states that managers consciously include higher expenditures and lower revenues than they actually believe will occur?

A) Budgetary slack B) Goal congruence C) Authoritative / Participative Budgeting D) Difficulty of Target to Reach E) Compensation and Budgeted Performance

Soru 6:

Which costing method accepts only direct costs such as direct materials cost and direct labor cost?

A) Throughput Costing Method B) Variable Costing Method C) Normal Costing Method D) Full Costing Method E) Direct Costing Method

Soru 7:

Which of the following is true about Activity-Based Costing System?

A) In activity-based costing, costs of individual activities are calculated at the end B) In activity-based costing, individual activities are not the fundamental cost objects C) Activity-based costing is a refined version of simple costing system. D) Activity-based costing uses decreased number of cost pools and allocation bases E) In activity-based costing, the whole process is considered as seperate units

Soru 8:

Which of the following is not one of the resources of information in budgeting process?

A) Historical data B) Previous year's production figures C) Previous year's sales figures D) Within comporate competition E) Exchange rates

Soru 9:

What is the process of evaluating the feasibility of a project, using some indicators such as rate of return, the time needed to pay back, etc?

A) Master budget B) Efficient Resource Alocation C) Coordination D) Performance Evaluation E) Capital budgeting

Soru 10:

It is also called as super variable costing. It does not have widespread use in practice. Only the direct material cost is the product cost, while all other manufacturing related expenditures are considered as period expenses to be reported in the income statement. Which costing method by scope is defined above?

A) Full Costing Method B) Throughput Costing Method C) Variable Costing Method D) Normal Costing Method E) Direct Costing Method

Soru 11:

Under which method, only the direct material cost is the product cost, while all other manufacturing related expenditures are considered as period expenses to be reported in the income statement?

A) Throughput Costing Method B) Full Costing Method C) Normal Costing Method D) Variale Costing Method E) Direct Costing Method

Soru 12:

Allocating the company’s resources to each operation effectively Communicating the objectives and goals to the subordinates Motivating the superiors and subordinates towards the goals Providing coordination among all divisions or employees Which of the above are among objectives of budgeting?

A) I, II and III B) I, III and IV C) I, II and IV D) II, III and IV E) I, II, III and IV

Soru 13:

Which is not one of the circumstances in which idle time may occur?

A) Lack of orders B) Machine or computer breakdowns C) Poor scheduling D) Need to increase output E) Maintenance or repair of the machines

Soru 14:

"Production businesses............................." Which of the following best completes the statement below?

A) able to reduce their costs and gain competitive advantage via meeting their activities B) will provide significant benefits to the managers while making decisions in production businesses C) are businesses that use advanced technology in production processes and haveto follow technology closely D) have to be higher than the cash outflows for producing the product cost. E) may end up with the production of all the products, services or may have a breakdown

Soru 15:

Which of the following is not in the classification of the standards of costs?

A) The level of difficulty B) Updating frequency C) Subject of standards D) Level of participation to the standard-settingprocess E) Time of cost realization

Soru 16:

What is the combination of operational and financial budgets covering all aspects of company’s operations for a period of time?

A) Capital budgeting B) Time management C) Master budget D) Motivation E) Bill of materials

Soru 17:

In.............................................costs of all manufacturing factors (direct materials, direct labor and manufacturing overhead) are based on the standards that are previously determined using scientific techniques and methods. Thus, product cost is already known at the beginning of the year. At the end of the year, standard costs and actual costs are compared and, if necessary, the standard costs are adjusted to actual values to be reflected in financial statements. Which of the following should come to the dotted place according to the whole sentence?

A) Actual Costing Method B) Requisition costing Method C) Standard Costing Method D) Fixed costing Method E) Job costing method

Soru 18:

Relevant cost Sunk cost Opportunity cost Marginal cost Differential cost Which of the above are important cost concepts in decision making?

A) I, II, III and IV B) I, II, III and V C) I, III, IV and V D) I, II, IV and V E) I, II, III, IV and V

Soru 19:

Which one of the following are affected by the decisions to be taken and are therefore obligatory to be taken into account in a managerial decision?

A) Opportunity cost B) Sunk cost C) Marginal cost D) Relevant cost E) Differential cost

Soru 20:

What is "the record that specifies the details of standard costs for all manufacturing factors needed for producing one unit" called?

A) Management by exceptions B) Standard costing C) Manufacturing overhead D) Cost for direct materials E) Standard cost sheet