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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

A group of individual indirect cost item is defined as ___________?
A direct pool
B cost pool
C indirect pool
D item pool
Correct Answer: cost pool
The method which divides the support department cost into two dimensions such as fixed and variable cost pool is classified as ___________?
A sales mix allocation method
B dual-rate cost-allocation method
C single rate cost allocation method
D quantity variance allocation method
Correct Answer: dual-rate cost-allocation method
In normal costing, the situation in which the allocated amount of indirect cost is greater than the incurred cost, is considered as _____________?
A incurred indirect cost
B over allocated indirect cost
C applied indirect cost
D applied direct cost
Correct Answer: over allocated indirect cost
In stand-alone revenue-allocation method, the type of weights available for this method are ____________?
A selling prices as weights
B unit costs as weights
C physical units as weights
D all of above
Correct Answer: all of above
The term which describes the assigning of indirect cost, to any cost object is classified as ___________?
A cost allocation
B sales tracing
C sales allocation
D cost tracing
Correct Answer: cost allocation
The costs, which consist of interdepartmental cost allocations plus cost of support department are classified as ___________?
A complete reciprocal costs
B artificial costs
C operating costs
D flexible operating costs
Correct Answer: complete reciprocal costs
The relevant ordering costs are added into relevant carrying costs to calculate __________?
A relevant total costs
B contribution costs
C throughput costs
D optimized costs
Correct Answer: relevant total costs
The cost of operating activity, facility or any cost object which usually shares by two or more than two users is classified as _________?
A bundled cost
B common cost
C stand-alone cost
D incremental cost
Correct Answer: common cost
The purchase order lead time is multiplied to the number of units sold per unit of time, to calculate ____________?
A carrying costs
B relevant total costs
C economic order quantity
D reorder point
Correct Answer: reorder point
The products, divisions and customers are the examples of ___________?
A revenue increment
B reciprocal revenue
C revenue allocation
D revenue object
Correct Answer: revenue object
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