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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 under allocated indirect cost is also called ____________?
A under applied indirect cost
B under absorbed indirect cost
C absorbed indirect cost
D both a and b
Correct Answer: both a and b
The budgeted input quantity is added in to efficiency variance to calculate _____________?
A actual input quantity
B actual output quantity
C actual input price
D actual output price
Correct Answer: actual input quantity
If the budgeted annual indirect cost is $60000, budgeted annual quantity of cost allocation base is $3600, then budgeted indirect cost rate will be __________?
A 15.67 per piece
B 16.67 per piece
C 14.67 per piece
D 13.67 per piece
Correct Answer: 16.67 per piece
If an efficiency variance is 200 units and the actual input quantity is 750 units, then the budgeted input quantity will be ___________?
A 275 units
B 125 units
C 550 units
D 650 units
Correct Answer: 550 units
A document which contains information about the materials of specific product, in specific department comes under __________?
A costing method
B selling method
C material acquisition method
D none of above
Correct Answer: material acquisition method
If a company uses large quantity of input than the budgeted quantity for output level, then the company is known to be __________?
A variable growth of company
B constant growth of company
C company is inefficient
D company is efficient
Correct Answer: company is inefficient
The budgeted direct labor hours are multiplied to direct labor cost rate, to calculate ____________?
A expected total direct labor cost
B budgeted total direct labor cost
C budgeted total indirect labor cost
D expected labor hours
Correct Answer: budgeted total direct labor cost
An actual rate paid to labor is greater than the budgeted rate, it means that the ____________?
A cost is unfavorable
B variance is unfavorable
C variance is favorable
D cost is favorable
Correct Answer: variance is unfavorable
The budgeted total direct labor cost is divided with budgeted total direct labor, to calculate ___________?
A budgeted indirect labor cost rate
B expected direct labor cost rate
C budgeted direct labor cost rate
D expected indirect labor cost rate
Correct Answer: budgeted direct labor cost rate
The process in which earned revenue is related to specific revenue object, which can cannot trace it in cost effective way is known as __________?
A revenue allocation
B revenue object
C revenue increment
D reciprocal revenue
Correct Answer: revenue allocation
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