Aof Panel

Soru 1

Which of the following terms refers to the process of assigning costs in a cost pool to the appropriate cost objects with the help of representatives?

Soru 2

I.Motivate executives for a high level of effort to achieve the goals targeted by senior management.

II. Identify the fairly rewards that managers earn for their effectiveness in their decisions.

III. Right incentives are provided to the managers in order to make a decision consistent with the objectives of the senior management.

Which of the objectives above can be linked to the strategic role of cost allocation?

Soru 3

Which of the following is directly responsible for creating the products or services sold to customers?

Soru 4

I. Allocate service department costs to operating department

II. Allocate operating department costs to products

III. Direct costs are traced directly and indirect costs are allocated to operating and support departments

Which is the correct order of the stages in the allocation of indirect costs?

Soru 5

Which of the following terms refers to the amount that an entity can generate if the normal operating disruptions are considered?

Soru 6

Which is not one of the categories of capacity?

Soru 7

I. Direct method

II. Step-down method

III. Reciprocal method

Which of the methods above can be used to allocate support departments costs to operating departments?

Soru 8

Which is another term for reciprocal method?

Soru 9

In which method the cost of service departments is allocated to other service and operating departments depending on whether they provide services or not?

Soru 10

I. Assembly department

II. Plant maintenance

III. Information systems

Which of the departments above is part of support departments?

Soru 11

......................................... are the costs of the material used in the product which can be easily traced.

Which of the following should come to the dotted place according to the whole sentence?

Soru 12

.................................are the costs that are related to the product but cannot be traced easily and also there may be some costs that are not included product, but they are consumed for the production purposes.

Which of the following should come to the dotted place according to the whole sentence?

Soru 13

The expenses for raw materials and supplies can be traced within a four-step approach.

Which one is not one of them ?

Soru 14

The companies use inventory flow assumptions in order to identify the cost of the material issued to production and the ending inventory.

Which one is not one of these assumptions?

Soru 15

....................................it is assumed that the material issued to the production is from the initial purchased material from the inventory.

Which of the following should come to the dotted place according to the whole sentence?

Soru 16

......................... an average price is calculated for a period by the relation between quantities and costs.The company calculates just one average price for the whole period.

Which of the following should come to the dotted place according to the whole sentence?

Soru 17

Inventories are one of the important assets of a company. Monitoring the inventories is as important as controlling them. There are several ways for monitoring the inventories.

Which one is not one of them ?

Soru 18

......................................is one of the oldest inventory monitoring techniques. In this technique, a minimum and a maximum level is determined for each material in the inventory. When the inventory decreases to the minimum level, purchase order is prepared for the material to reach the maximum level.

Which of the following should come to the dotted place according to the whole sentence?

Soru 19

..................................... system is the purchase of materials just in time and just as the quantity needed. ......................... system is also used for production.

Which of the following should come to the dotted place according to the whole sentence?

Soru 20

The process of assigning costs in a cost pool to the appropriate cost objects with the help of representatives is called:

MALİYET VE YÖNETİM MUHASEBESİ - Deneme Sınavı - 8