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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 flexible budget amount is $7500 and the sales volume variance is $6500, then the static budget amount would be __________?
A $7,500
B $6,500
C $1,000
D $10,000
Correct Answer: $1,000
The inventory of the final goods that are not yet sold is called __________?
A finished goods inventory
B indirect material inventory
C direct materials inventory
D work in process inventory
Correct Answer: finished goods inventory
In corporate costs, the cost incurred to finance construction of new equipment are classified as __________?
A treasury costs
B discretionary costs
C human resource management costs
D corporate administration costs
Correct Answer: treasury costs
The conversion cost is subtracted from manufacturing overhead cost is to calculate the ____________?
A manufacturing labor costs
B direct labor costs
C direct manufacturing labor costs
D indirect manufacturing labor costs
Correct Answer: manufacturing labor costs
In customer cost hierarchy, the costs of those activities that cannot be traced to distribution channels or individual customers are called __________?
A discretionary channel costs
B corporate-sustaining costs
C distribution-channel costs
D engineered resource costs
Correct Answer: corporate-sustaining costs
An acquisition cost of raw material is to be used in the manufacturing, and becoming a component of cost object is classified as _________?
A direct material costs
B indirect material costs
C direct labor costs
D indirect labor costs
Correct Answer: direct material costs
If tax operating income is $885000 per year and the net initial investment is $35750000 then increase in average is __________?
A 0.475% per year
B 4.475% per year
C 3.475% per year
D 2.475% per year
Correct Answer: 2.475% per year
The direct material cost is $75000 and direct manufacturing labor is $20000, then prime cost would be ________?
A $55,000
B $37,500
C $95,000
D $26,000
Correct Answer: $95,000
According to net present value, the projects that would be acceptable must have a ___________?
A negative net present value
B zero net present value
C positive net present value
D both b and c
Correct Answer: both b and c
The calculation of product cost, gathering information for planning and analyzing information for decisions making are the features of ________?
A information accounting
B cost accounting
C analyzing accounts
D marketing costs
Correct Answer: cost accounting
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