超星 - Part D单元测试 - 查题吧

判断题

'Eexpectations' budgets can be used as targets to motivate higher levels of performance.

A. 对
B. 错

判断题

A JIT approach implies that if there are no sales orders, production resources should be kept idle.

A. 对
B. 错

判断题

Even in a TQM environment, budgets will still need to be quantified.

A. 对
B. 错

判断题

Predetermined standards are at odds with the philosophy of continual improvement inherent in a total quality management programme.

A. 对
B. 错

判断题

Many of the variances in a standard costing system focus on the control of long-term variable costs.

A. 对
B. 错

单选题

The first batch of a new product is expected to take 5 hours to manufacture(at a labour cost of $10 per hour)and the expected material cost is $10 per batch.An 80% learning curve is expected to apply,but it is planned to establish a standard cost at the time required to produce the 40th batch of the product.When the learning curve is expressed as a formula Y=ax^b,the value of b is-0.3219281.What will be the standard variable cost per batch?

A. 12.46
B. 20.38
C. 25.24
D. 25.37

单选题

Which method of pricing is most easily applied when two or more markets for the product or service can be kept entirely separate from each other?

A. Price discrimination
B. Product line pricing
C. Skimming
D. Volume discounting

单选题

A mix of three materials into a process produces one litre of a finished product,with some loss of input in the process.Standard material costs are as follows per litre of output.Material$X0.3 litres at $2 per litre0.60Y0.6 litres at $3 per litre1.80Z0.3 litres at $1 per litre0.302.70During a control period,5,000 litres of output were produced.These used 1,400 litres of Material X;3,100 litres of Material Y;and 1,250 litres of Material Z.What is the materials yield variance?

A. $412.50(A)
B. $150(F)
C. $469(F)
D. $562.50(F)

单选题

A company produces a blended drink product from two ingredients,Ingredient A and Ingredient B.Ingredient A is more expensive per litre than Ingredient B.During the most recent period,the company produced fewer litres of finished drink product than budgeted,and it used a larger than expected proportion of Ingredient A in the materials mix than expected.Which one of the following statements is correct about materials variances in the period?

A. The materials mix variance is adverse and the materials variances is also adverse
B. The materials mix variance is adverse but the materials yield varian cannot be measured with the available data
C. The materials mix variance is favourable and the materials yield variance is also adverse
D. The materials mix variance is favourable but the materials yield variance cannot be measured with the available data

单选题

Budgeting has been criticised extensively by the Beyond Budgeting Round Table(BBRT).Which one of the following is not a criticism of traditionnal budgeting by the BBRT?

A. Budgets protect rather than reduce costs
Budgets focus in sales targets rather than customer satisfaction
C. Managers do not give budgeting enough of their time
D. Budgets discourage innovation and initiative

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