5510816
Beschreibung
Quiz von amanda.padilla, aktualisiert more than 1 year ago
|
Erstellt von amanda.padilla
vor mehr als 8 Jahre
|
|
Frage 1
Frage
To discourage unnecessary use of a support department, management might ________.
Antworten
-
allocate user department costs based upon support department usage
-
allocate support department costs based upon user department usage
-
allocate a fixed amount of support department costs to each and every department
-
allocate a fixed amount of user department costs to each and every department
Frage 2
Frage
The biggest advantage of using practical capacity to allocate costs is that it ________.
Antworten
-
focuses the user's division with the costs of overused capacity
-
never causes over or under-allocated overhead
-
burdens the user divisions with the costs of unused capacity
-
focuses management's attention on unused capacity
Frage 3
Frage
The method that allocates costs by explicitly including all the services rendered among all support departments is the ________.
Antworten
-
direct method
-
step-down method
-
reciprocal method
-
sequential method
Frage 4
Frage
A cost of operating a facility, department, activity area, or like cost object that is shared by two or more users is called a ________.
Antworten
-
combined cost
-
distinct cost
-
fixed cost
-
common cost
Frage 5
Frage
Contract disputes regarding cost allocation can be reduced by defining ________.
Antworten
-
the material items allowed for production
-
the terms used, such as what constitutes direct
-
permissible tax deductions
-
minimum profit level the company should earn
Frage 6
Frage
Tours Corp offers towing services, auto routing, travel brochures, and other travel services for one annual fee. This is an example of ________.
Antworten
-
revenue tracing
-
revenue allocation
-
a bundled product
-
a business conglomerate
Frage 7
Frage
The method that ranks individual products in a bundle for revenue allocation is the ________.
Antworten
-
stand-alone revenue-allocation method
-
incremental revenue-allocation method
-
unit-cost weighting method
-
physical-unit weighting method
Frage 8
Frage
Which of the following is a disadvantage of a dual-rate method?
Antworten
-
It allocates fixed costs on the basis of budgeted long-run usage may tempt some managers to underestimate their planned usage.
-
It may lead operating department managers to make sub-optimal decisions that are in their own best interest.
-
It allocates fixed and variable-cost pool using the same cost-allocation base, which will mislead managers in making decisions.
-
It does not guide department managers to make decisions that benefit both the organization as a whole and each department.
Möchten Sie mit GoConqr kostenlos Ihre eigenen Quiz erstellen? eigenen Mehr erfahren.