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Quiz 5
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Q.1
In operating income strategic analysis, a component which measures change in operating income attributed to change in output quantity is classified as
internal process component
growth component
price recovery component
productivity component
Q.2
Rate of required return to cover risk of investment in absence of inflation is classified as
real rate of return
required rate of return
nominal rate of return
none of above
Q.3
Annual earned income is divided from a project by capital invested to calculate
accrual accounting rate of return
returned working capital
increase in expected average annual
decrease in expected average annual
Q.4
An example of direct engineered cost is
indirect material cost
direct material cost
direct labour cost
indirect labour cost
Q.5
If net initial investment is $985000, returned working capital is $7500, then an average investment over five years will be
$596,300
$485,300
$496,250
$486,250
Q.6
In value chain analysis, delivery of services or products to end customers is classified as
resource research
market research
utilization
distribution
Q.7
An implementation of planning decisions and evaluating performance is classified as
control
evaluation
deciding
performing
Q.8
Continuous pressure of reducing cost of products to be sold is classified as
supply efficiency
material affectivity
processing effective
cost and efficiency
Q.9
Sum of returned working capital and net initial investment is divided by 2 to calculate
increase in operating income
average investment over five years
average capital invested
average rate of return
Q.10
Fundamental redesigning and rethinking of business processes to improve critical measures such as quality, speed, cost and customer satisfaction is called
reengineering
differentiation
bargaining
targeting
Q.11
Considering two fiscal years 2013 and 2014, an input price in 2013 and 2014 are $9 and $11 per unit respectively and input required units in 2013 to produce output in 2014 are 30000 units, then cost effect of price recovery will be
$60,000
$6,000
$65,000
$6,500
Q.12
Rate of return to cover a risk of investment and decrease in purchasing power, as a result of inflation is known as
nominal rate of return
accrual accounting rate of return
real rate of return
required rate of return
Q.13
Net initial investment is divided by uniform increasing in future cash flows to calculate
discounting period
investment period
payback period
earning period
Q.14
If nominal rate is 26% and inflation rate is 12%, then real rate can be
13.75%
11.65%
12.50%
13.50%
Q.15
A concept which explains a received money in present time, is more valuable than money received in future is called
lead value of money
storage value of money
time value of money
cash value of money
Q.16
Considering two fiscal years 2013 and 2014, if selling price in 2013 and 2014 is $55 and $60 per unit respectively and actual units sold in 2013 are 25000 units, then revenue effect of price recovery will be
$14,500
$135,000
$125,000
$12,500
Q.17
Level of used input to achieve a determined level of output is termed as
efficiency
effectiveness
growth evaluation
performance evaluation
Q.18
Way an organization matches its capabilities with available opportunities to accomplish its goals is called
elasticity incurrence
off shoring
strategy
engineering
Q.19
Quantity of produced output is divided by quantity of used input to calculate
targeted productivity
total factor productivity
partial productivity
unused productivity
Q.20
Considering balanced scorecard, perspective in which performance of organization includes is
financial perspective
learning and growth perspective
customer perspective
all of above
Q.21
In operating income strategic analysis, strategic component which measures change in operating income, attributed for change in price of outputs and inputs is classified as
internal process component
growth component
price recovery component
productivity component
Q.22
An example of financial perspective in balanced scorecard is
employee turnover rates
operating capabilities and number of patents
operating income and revenue growth
customer satisfaction and market share
Q.23
An ability of an organization, to offer its services or products that must be perceived by customers as unique and superior, in comparison to its competitors is called
inelastic demand
product differentiation
cost leadership
elastic demand
Q.24
If quantity of manufactured jackets is 2250000 units and leather used to produce output is 3500000 sq.m, then direct materials' partial productivity will be
0.642 unit of jacket per sq.m of leather
0.342 unit of jacket per sq.m of leather
0.442 unit of jacket per sq.m of leather
0.542 unit of jacket per sq.m of leather
Q.25
Balanced scorecard perspective measures company's success in targeted segments of customers, this perspective can also be classified as
internal business process perspective
customer perspective
learning perspective
financial perspective
Q.26
An amount of available capacity other than employed capacity, to meet customer's demand, is classified as
targeted capacity
budgeted capacity
recovery capacity
unused capacity
Q.27
Horizontally across dimension of cost analysis is also called
project dimension
accounting-period dimension
back-flush accounting dimension
lean accounting dimension
Q.28
According to net present value, projects that would be acceptable must have a
negative net present value
zero net present value
positive net present value
both b and c
Q.29
Value added manufacturing time is divided by total manufacturing is to calculate
value chain efficiency
value chain effectively
manufacturing cycle effectively
manufacturing cycle efficiency
Q.30
Chart which represents how regularly defect occurs in production process is classified as
relevant costing diagram
cause and effect diagram
control chart
Pareto chart
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