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Management Sciences 5307 MCQs [All-Courses]

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Management Sciences focuses on the planning, organizing, leading, and controlling of resources to achieve organizational goals.This subject is highly important for competitive exams, academic study, and professional careers in the business and public sectors.

All Topics  5307

An accounting approach, in which the expected benefits exceed the expected cost is classified as ___________?
A benefit approach
B cost approach
C cost-benefit approach
D accounting approach
Correct Answer: benefit approach
A costing system, which focuses on individual activities as the particular cost object is classified as __________?
A activity based costing
B improved costing
C learned improvements
D positive effectiveness
Correct Answer: activity based costing
A technique which minimizes sum of squared vertical difference, to determine the regression line is considered as _____________?
A negative square technique
B positive square technique
C least square technique
D most square technique
Correct Answer: least square technique
The purpose of management accounting is to ___________?
A past orientation
B help banks make decisions
C help managers make decisions
D help investors make decision
Correct Answer: help managers make decisions
The variance is the stated difference between expected performance and the ___________?
A revenue planning
B actual results
C marketing results
D cost planning
Correct Answer: actual results
The better fit between estimated cost and actual observations is represented by ___________?
A variable residual terms
B smaller residual terms
C larger residual terms
D zero residual terms
Correct Answer: smaller residual terms
If the budgeted direct labor hours are 3550 and direct labor cost rate is $500 per labor hour, then total direct labor cost would be __________?
A $1,775,000
B $1,675,000
C $1,875,000
D $1,975,000
Correct Answer: $1,775,000
If the budgeted input price is $50, the price variance is $30 then an actual price will be ___________?
A $100
B $20
C $80
D $60
Correct Answer: $80
In Regression Analysis, the testing of assumptions if these are true or not is classified as ___________?
A weighted analysis
B average analysis
C significance analysis
D specification analysis
Correct Answer: specification analysis
The situation in which the cost object has any job, customer or product is known as _________?
A cost application base
B sale application base
C price application base
D direct application base
Correct Answer: cost application base
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