İŞL359U
MALİYET VE YÖNETİM MUHASEBESİ
7. Ünite
Soru 1
Which standards reflect the production process that is as efficient as possible under normal conditions?
Soru 2
For which costs, purchasing and consumption incur at the same time?
Soru 3
Which of the following terms refers to the difference between the actual results and budgeted amounts?
Soru 4
"In order to use their time more effectively, managers separate the deviations as significant and insignificant deviations and follow up only the material ones." What is this procedure called?
Soru 5
Which of the following reflects the production process that is as efficient as possible under normal conditions?
Soru 6
I. Fixed standards
II. Authoritative standards
III. Kaizen standards
Which of the above standards fall under the classification according to updating frequency?
Soru 7
I. Kaizen standards
II. Ideal standards
III. Authoritative standards
Which of the above standards fall under the classification according to subject of the standard?
Soru 8
Which of the following is not one of the merits of standard costing?
Soru 9
What is "the record that specifies the details of standard costs for all manufacturing factors needed for producing one unit" called?
Soru 10
Which of the following terms refers to the amount of cost allocated to each unit of the allocation base?
Soru 11
Which of the following adjusts the revenues and expenses according to actual sales volume?
Soru 12
Direct labors in XYZ Company have worked for 43,200 hours in order to produce 8,000 trays. The actual wage rate that the Company has incurred for each hour is 15TL, although the standard wage rate was 13TL for the year. Can you calculate the direct labor price variance?
Soru 13
According to which standats are there two contrast types of standards as “fixed standards” and “kaizen standards?
Soru 14
I. Quality
II. Quantity
III. Price
Which of the following is/are the facets of the standard cost for direct materials?
Soru 15
I. It makes it easier to compare the actual results with budgeted results.
II. Using the standard costs helps management with pricing decisions.
III. Standard costing is worse than the actual costing in terms of timeliness of cost data to use in pricing decision.
Which of the statements above are true about standart costing?
Soru 16
Which of the following incur at the same time as a difference in labor cost?
Soru 17
Which of the following refers to the amount of cost allocated to each unit of the allocation base?
Soru 18
Which costs are generally accepted as the investments that companies incur in order to create the needed capacity?
Soru 19
Which of the following reflects the company’s efficiency in using the materials?
Soru 20
Which of the following is the cost determined by careful analyses that states how much something cost to the company under normal conditions?