Accounting MCQs

1590 MCQs  (Page 127 of 159)

The difference between corresponding static budget and flexible budget amount is called __________?
A. Sales volume variance
B. Sales mix variance
C. Sales quantity variance
D. Market share variance
In customer cost hierarchy, the cost of activities related to specific channel of distribution is classified as
A. Discretionary channel costs
B. Corporate-sustaining costs
C. Distribution-channel costs
D. Engineered resource costs
In customer cost hierarchy, the costs of individual customer support activities are classified as ____________?
A. Discretionary channel costs
B. Corporate-sustaining costs
C. Distribution-channel costs
D. Customer-sustaining costs
Which of the following do not include among major categories of corporate costs?
A. Human resource management costs
B. Corporate administration costs
C. Treasury costs
D. Discretionary costs
In customer cost hierarchy, the costs of those activities that cannot be traced to distribution channels or individual customers are called ___________?
A. Discretionary channel costs
B. Corporate-sustaining costs
C. Distribution-channel costs
D. Engineered resource costs
The division of all the costs related to customers on the basis of different cost allocation bases or cost drivers are called ___________?
A. Customer cost hierarchy
B. Customer profitability hierarchy
C. Treasury costing hierarchy
D. Partial costing hierarchy
An analysis and reporting of revenues earned, and the incurred costs to earn these revenues from customers is classified as ___________?
A. Partial productivity analysis
B. Treasury cost analysis
C. Customer profitability analysis
D. Customer cost analysis
In corporate costs, the cost incurred to finance construction of new equipment are classified as ___________?
A. Treasury costs
B. Discretionary costs
C. Human resource management costs
D. Corporate administration costs