MA

Managament Accounting is targeted mainly at: a) top management b) shareholders c) employees d) stakeholders

a) Top management c) employees

Investments in current assets are kept at a high level in a) moderate approach to working capital b) aggresive approach c) hedging approach d) conservative approach

d) conservative approach

Activity based costing is a costing method that assigns a) none b) direct and indirect costs to related products and services c) overhead and indirect costs to related products and services d) overhead and direct costs to related products and services

c) overhead and indirect costs to related products and services

Establishing BEP for a company requires an estimation a) total variable cost b) minimum selling price c) total fixed costs d) maximum production

a) Total Variable cost b) minimum selling price c) total fixed costs

Discounted value relates to: a) discounted rate and present cash flows b) nominal rate and future cash flows c) present value of future cash flows d) future value of present cash flows

c) present value of future cash flows

Within cost accounting we may point out a) traditional costing b) capital investment appraisal c) budgeting d) BEP and sensitivity analysis

a) traditional costing c) bidgeting d) BEp and sensitivity analysis

cost pool is grouping of cost typically by: a) service contractors b) production centers c) cost centers d) department

a) service centers d) departments

fixed overhead rate means a) total costs devided by fixed costs b) units produced devided by fixed costs c) fixed costs divided by total costs d) fixed costs divided by units produced

d) fixed costs divided by units produced

on the basis of functions we may point out a) functional budget b) flexible budget c) master budget d) basic budget

a) functional budget c) master budget