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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 method which determines weights of cost allocation by considering cost of each user, as separate entity is known as __________?
A bundled products allocation method
B variable cost allocation method
C stand-alone cost allocation method
D incremental cost allocation method
Correct Answer: stand-alone cost allocation method
The costing system, which omits some of the journal entries in accounting system is known as ____________?
A in-time costing
B trigger costing
C back flush costing
D lead time costing
Correct Answer: back flush costing
Considering dual rate method, if employees work for 8500 budgeted hours at $120 per hour, and work for 9500 actual hours at $110 per hour, then the total cost would be ____________?
A $2,078,000
B $3,078,000
C $2,065,000
D $3,065,000
Correct Answer: $2,065,000
The relevant incremental costs are added into the relevant opportunity cost of capital to calculate ___________?
A purchase order costs
B relevant inventory carrying costs
C irrelevant inventory carrying costs
D relevant ordering costs
Correct Answer: relevant inventory carrying costs
The method which allocates the cost of support department to only operating departments is called ___________?
A indirect method
B direct method
C step down method
D reciprocal method
Correct Answer: direct method
An average inventory in units is multiplied with annual relevant carrying cost of each unit to calculate ____________?
A annual irrelevant ordering costs
B annual relevant carrying costs
C annual relevant ordering costs
D annual irrelevant carrying costs
Correct Answer: annual relevant carrying costs
The second ranked product in incremental revenue allocation method is termed as __________?
A primary product
B First incremental product
C Second incremental product
D Third incremental product
Correct Answer: First incremental product
If the demand in units are 18000, relevant ordering cost for each year is $150 and an order quantity is 1500, then annual relevant ordering cost would be __________?
A $200
B $190
C $160
D $180
Correct Answer: $180
The approaches to allocate costs of support department do not include ___________?
A sales mix allocation method
B dual-rate cost-allocation method
C single rate cost allocation method
D both b and c
Correct Answer: both b and c
The systematic flow of services, goods or information from the buying material for product delivery to the customers is known as __________?
A supply chain
B value chain
C material flow chain
D manufacturing flow chain
Correct Answer: supply chain
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