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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

If the budgeted contribution margin for budgeted and actual sales mix are $35000 and $27000, then the sales mix variance will be __________?
A $8,000
B $80,000
C $62,000
D $35,000
Correct Answer: $8,000
An example of direct engineered cost is _________?
A indirect material cost
B direct material cost
C direct labor cost
D indirect labor cost
Correct Answer: direct material cost
For increasing sales, the decrease in selling price, below the selling price list is known as ____________?
A partial discount
B corporate discount
C treasury discount
D price discount
Correct Answer: price discount
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 ___________?
A $60,000
B $6,000
C $65,000
D $6,500
Correct Answer: $60,000
If an actual result is $5500 and corresponding amount of flexible budget on the basis of actual level of output is $3500, then flexible budget variance will be __________?
A $2,500
B $5,500
C $3,500
D $2,000
Correct Answer: $2,000
In an innovation process, operation process and post sales services are all sub processes of a perspective, named __________?
A internal business process perspective
B external business process perspective
C leadership perspective
D reengineering perspective
Correct Answer: internal business process perspective
The corporate sustaining costs and distribution channel costs are also classified as ___________?
A indirect costs
B variable costs
C fixed costs
D direct costs
Correct Answer: fixed costs
The product which requires large amount of resources, but incur low per unit cost is classified as __________?
A product under costing
B product over costing
C expected under cost
D expected over cost
Correct Answer: product under costing
If the sales volume variance is $8500 and the static budget amount is $2000, then the flexible budget amount would be _________?
A $6,500
B $6,600
C $6,700
D $6,800
Correct Answer: $6,500
The costing system, in which individual activities are identified as the cost object, is considered as _________?
A manufactured costing
B activity based costing
C allocation costing
D base costing
Correct Answer: activity based costing
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