超星 - part E单元测验

判断题

The managers responsible for variances (adverse or favourable) should be identified, and they should be expected to account for the variance and, where appropriate, indicate what corrective or control measures they are taking.

A. 对
B. 错

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判断题

The goals of the organisation as a whole, as expressed in a budget, may not coincide with the personal aspirations of individual managers.

A. 对
B. 错

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单选题

When goods are transferred from one division in a company to another division,and there is an intermediate external market for the transferred item in which the goods could be sold,which of the following states the economic transfer pricing rule for what ten maximum transfer price should be?

A. Marginal cost of the transferring-out division minus any lost contribution of the transferring-out division from having to make the internal transfer
B. The higher of the net marginal revenue for the transferring-in division and the external purchase price in the market for the intermediate product
C. The lower of the net marginal revenue for the transferring-in division and the external purchase price in the market for the intermediate product
D. None of the above

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单选题

If the performance of a local fire service is judged in terms of its inputs rather than its outputs,which one of the following would be a suitable measure of performance?

Average response times to call-outs
B. Cost of the local fire service per member of the local population
C. Number of emergency calls answered per month
D. Average length of time between call-outs

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单选题

In a company with a divisionalised structure ,Division A transfers its output to Division B.Division A produces just one item,Componet X .Division B makes and sells and end product that requires one unit of Component X .*$ per unit of XMarginal cost of production in Division A8Fix overhead cost of production3Market price in the external market16Division B contribution from furture processing Component X,25before deducting the transfer costDivision A is not working at full capacity,and can meet in full the external market demand and the demand from Division B for internal transfer.What should be the minimum transfer price per unit and the maximum transfer price per unit for Component X in this situation?

A. Minimum transfer price $8,maximum transfer price $16
B. Minimum transfer price $8,maximum transfer price $25
C. Minimum transfer price $11,maximum transfer price $16
D. Minimum transfer price $11,maximum transfer price $25

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单选题

In a balanced scorecard system of performance measurement,which one of the following is most likely to be used as a measure of performance from the customer perspective?

A. Increase in size of product range
B. Percentage of customers making repeat orders
C. Number of orders won per sales representative
D. Speed of processing an order

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