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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

The difference between budgeted contribution margin for actual sales mix and budgeted sales mix is called __________?
A sales quantity variance
B cost mix variance
C volume mix variance
D sales mix variance
Correct Answer: sales mix variance
In the activity based costing method implementation, the indirect costs are allocated by using the ___________?
A no cost pool
B One or two cost pools
C sustained tracing
D support tracing
Correct Answer: One or two cost pools
If the static budget amount is $6200 and the flexible budget amount is $4500, then the sales volume variance will be _________?
A $6,200
B $1,700
C $17,000
D $4,500
Correct Answer: $1,700
The factors that accelerate the process of refining a costing system include ____________?
A increase in product diversity
B increase in indirect costs
C product market competitions
D all of above
Correct Answer: all of above
In corporate costs, the costs incur for employee recruitment, development and training are classified as __________?
A discretionary costs
B human resource management costs
C corporate administration costs
D treasury costs
Correct Answer: human resource management costs
The product which requires low amount of resources, but incur high per unit cost is classified as __________?
A expected under cost
B expected over cost
C product under costing
D product over costing
Correct Answer: product over costing
In customer cost hierarchy, the costs of individual customer support activities are classified as __________?
A discretionary channel costs
B corporate-sustaining costs
C distribution-channel costs
D customer-sustaining costs
Correct Answer: customer-sustaining costs
The broad’s average use to assign the cost of revenue to cost objects will be classified as ____________?
A refined costing system
B refined selling system
C undefined costing
D defined selling system
Correct Answer: refined costing system
If an actual result in static budget is $2500 and the corresponding budgeted amount is $2200, then the static budget variance will be _________?
A $3,000
B $300
C $4,700
D $4,500
Correct Answer: $300
In an activity based costing implementation, the product’s diverse demand is based on _________?
A batch size
B complexity
C process steps
D all of above
Correct Answer: all of above
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