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Management Sciences 5307 MCQs [All-Courses]

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.

In super variable costing, all costs other than direct material costs are recorded in the period ________?

A of incurring

B of sale

C of manufacturing

D of indirect recording

Review Detailed Answer

Correct Answer: of incurring

When prices fall, the decrease in demand for the product when the competitors’ prices are not met will be called ___________?

A downward supply spiral

B upward supply spiral

C downward demand spiral

D upward demand spiral

Review Detailed Answer

Correct Answer: downward demand spiral

In variable costing, an effect on cost volume profit relationship is driven by __________?

A unit level of sales

B unit level of production

C unit level of inventory

D unit dividends

Review Detailed Answer

Correct Answer: unit level of sales

The costing method, in which the direct material cost is included in inventoriable cost is called ___________?

A manufacturing cost

B super variable costing

C throughput costing

D both B and C

Review Detailed Answer

Correct Answer: both B and C

If the budgeted fixed cost is $55000 and budgeted fixed cost is $55 per unit, then budgeted denominator level is __________?

A 2500 units

B 2000 units

C 1000 units

D 1500 units

Review Detailed Answer

Correct Answer: 1000 units

The fixed manufacturing cost under absorption costing is __________?

A high dividend

B low dividend

C inventoriable

D non-inventoriable

Review Detailed Answer

Correct Answer: inventoriable

In throughput costing, the variable manufacturing overhead and direct manufacturing labor cost must be treated as ___________?

A accrual cost

B incurred cost

C period costs

D setup costs

Review Detailed Answer

Correct Answer: period costs

The change in variable costing in operating income, is calculated by multiplying contribution margin per unit to ___________?

A increase in units sold

B change in quantity of sold units

C increase in units manufactured

D decease in units manufactured

Review Detailed Answer

Correct Answer: change in quantity of sold units

The measuring of capacity in terms of normal capacity utilization is also termed as __________?

A output demanded

B input demanded

C capacity supplied

D capacity borrowed

Review Detailed Answer

Correct Answer: output demanded

The total capacity of producing output, while operating at full efficiency is known as __________?

A standard capacity

B actual capacity

C normal capacity

D theoretical costing

Review Detailed Answer

Correct Answer: theoretical costing

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Management Sciences 5307 MCQs [All-Courses]

All Topics 5307

All Topics 5307

In super variable costing, all costs other than direct material costs are recorded in the period ________?

When prices fall, the decrease in demand for the product when the competitors’ prices are not met will be called ___________?

In variable costing, an effect on cost volume profit relationship is driven by __________?

The costing method, in which the direct material cost is included in inventoriable cost is called ___________?

If the budgeted fixed cost is $55000 and budgeted fixed cost is $55 per unit, then budgeted denominator level is __________?

The fixed manufacturing cost under absorption costing is __________?

In throughput costing, the variable manufacturing overhead and direct manufacturing labor cost must be treated as ___________?

The change in variable costing in operating income, is calculated by multiplying contribution margin per unit to ___________?

The measuring of capacity in terms of normal capacity utilization is also termed as __________?

The total capacity of producing output, while operating at full efficiency is known as __________?