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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 companies that perform in competitive markets using the pricing approach are known as ___________?
A independent revenue approach
B market based approach
C dependent revenue approach
D cost based approach
Correct Answer: market based approach
If the sales budget variance for operating income is $68000 and the static budget amount is $19000, then flexible budget amount will be ____________?
A $47,000
B $57,000
C $87,000
D $97,000
Correct Answer: $87,000
The selection of target price, understanding customer requirements, improving product designs and use of cross functional teams are considered as aspects of ____________?
A target pricing
B target costing
C value engineering
D all of above
Correct Answer: all of above
The subtracted flexible budget amount can form an actual result to calculate _____________?
A unstated budget variance
B flexible budget variance
C constant budget variance
D static budget variance
Correct Answer: flexible budget variance
The target price is subtracted from per unit target operating income to calculate __________?
A total current full cost
B total cost per unit
C target operating income per unit
D target cost per unit
Correct Answer: target cost per unit
If the static budget is $208000 and the flexible budget amount is $305000, then the sales budget variance will be ___________?
A $67,000
B $97,000
C $57,000
D $47,000
Correct Answer: $97,000
An estimated cost per unit in long run, which enables the company to achieve it’s per unit target, operating income is classified as ___________?
A target operating income per unit
B target cost per unit
C total current full cost
D total cost per unit
Correct Answer: target cost per unit
If the actual result is $26000, the flexible budget amount is $13000, then the flexible budget amount will be __________?
A $39,000
B $49,000
C $13,000
D $15,000
Correct Answer: $13,000
If the cost base is $350 and the markup component is 11% then prospective selling price will be __________?
A 388.5
B 350
C 362
D 368.5
Correct Answer: 388.5
The flexible budget variance for the revenues of company is classified as __________?
A selling price variance
B investment variance
C profit variance
D primary variance
Correct Answer: selling price variance
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