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MALİYET VE YÖNETİM MUHASEBESİ

1. Ünite
Soru 1
-To find the cost of product or service

-Planning and controlling activities

-Decision-making process

What is the name of the system in which financial data regarding business transactions are collected, classified, recorded, evaluated and reported for the three purposes above?

Soru 2
I.   Determining the selling price of a product

II.  Meeting competition

III. Bidding on contracts

IV.  Analyzing profitability

Which of the above are among the important marketing decisions in which unit cost information is helpful?

Soru 3
What is the name of the process of establishing objectives or goals for the business and calculating the means by which they will be met?
Soru 4
I.   Assigning Responsibility

II.  Periodically Measuring and Comparing Results

III. Taking Necessary Corrective Action

Which of the steps above are necessary for achieving effective control?

Soru 5
What is the name of resource sacrificed or forfeit to achieve aspecific objective?
Soru 6
What is the collection of cost data in some organized way by means of an accounting system?
Soru 7
What is the name of the general term that includes both tracing accumulated costs that have a direct relationship to a cost object and allocating accumulated costs that have an indirect relationship to a cost object?
Soru 8
Which of the following is recognized as an expense in the period in which they are consumed and transferred to the income statement?
Soru 9
What is the name of the costs that are directly identified with a cost object?
Soru 10
Which of the following is a price that can be completely assigned to the production of specific goods or services?
Soru 11
What is the name of the costs that are not directly identified with a cost object?
Soru 12
I.   Relevance

II.  Reliability

III. Comparability

IV.  Understandability

Which of the above are among the key qualities of management accounting information system?

Soru 13
Which of the following represent cost behavior that is directly related to changes in the volume of operations and increases when the volume of activity increases and is zero?
Soru 14
I. Raw material and supplies inventory

II. Work-in-process inventory

III. Finished goods inventory

Which of the items above are important inventory items in manufacturing organizations?

Soru 15
Which of the following is transferred to the related asset account on the balance sheet when the product is completed?
Soru 16
Which of the key qualities of management accounting information system is related to the its  having the ability to influence decisions?
Soru 17
Which of the following will enable managers to identify changes in the business over time?
Soru 18
What is the first step of a management accounting information system?
Soru 19
What are the costs of purchasing the goods that are resold in the same form for merchandising-sector organizations?
Soru 20
Which of the following accounting information users need management and cost accounting information?