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The life cycle analysis involves phases such as: GROWTH, EMBRYONIC, MATURITY Lernen beginnen
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Costs that cannot be directly identified and attributed to a product or service are known as: direct costs, indirect costs, marginal costs Lernen beginnen
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We can recover the costs into the final selling price and this is known as: total absorption costing, traditional absorption costing, standard costing Lernen beginnen
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total absorbtion, traditional absorption costing
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Indirect costs are also known as: fixed costs, absorbed costs, overheads Lernen beginnen
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Value chain analysis was invented by: D. Kaplan, M. Porter, R. Norton Lernen beginnen
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Establishing BEP for a company requires an estimation: total variable costs, total fixed costs, total overheads Lernen beginnen
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total variable costs, total fixed costs
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Appraisal of current position of the business involves methods such as: the balances scorecard, SWOT analysis, Benchmarking Lernen beginnen
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Break-even analysis... planning, controlling, short-term decision making, long-term decision making and performance Lernen beginnen
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planning, controlling and performance, short-term decision making
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The balances scorecard looks as a business's performance from: an supplier perspective, a customer perspective, a budgeting perspective Lernen beginnen
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Financial accounting: is concerned with preparing the main statements. works within a statutory context, produce very different management information Lernen beginnen
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is concerned with preparing the main statements, works within a statutory context
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Within Cost Accounting we may point out: - budgeting -traditional costing - capital investment appraisal - BEP and sensitivity analysis Lernen beginnen
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traditional costing, budgeting, BEP and sensitivity analysis
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Management accounting: • [A] provides information mainly for external users (such as shareholders) • [B] is concerned with preparing reports in a standardized format, produce very different management information Lernen beginnen
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produce very different management information
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A method of assigning overhead and indirect costs to products and services is: • [A] total absorption costing • [B] standard costing • [C] activity-based costing Lernen beginnen
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total absorption costing, activity-based costing
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Costs that cannot be directly identified and attributed to a product or service are known as: • [A] marginal or direct costs • [B] indirect or direct costs • [C] overhead or indirect costs Lernen beginnen
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overheads or indirect costs
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Among the stock valuation methods we may distinguish: • [A] First-In, Last-Out • [B] Last-In, First-Out • [C] Average Cost Lernen beginnen
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last in first out, average cost
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Establishing BEP for a company requires an estimation of: • [A] total overheads • [B] total variable costs • [C] total fixed costs Lernen beginnen
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total variable cost, total fixed costs
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Break-even analysis and contribution analysis are considered in management accounting field within: • [A] cost accounting • [B] short-term decision making • [C] planning, control and performance Lernen beginnen
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short term, planning control and performance
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Value chain analysis was invented by: • [A] R. Norton • [B] D. Kaplan • [C] M. Porter Lernen beginnen
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The balanced scorecard looks at a business's performance from: • [A] an employee perspective • [B] a customer perspective • [C] an external business perspective Lernen beginnen
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