Management Accounting and Control Synergy Tests

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In order to apply ABC analysis of the assortment portfolio of the company, all manufactured goods are divided into ...
Answer Type: Single Choice
Status: New
three groups
four groups
five groups


At the breakeven point, the marginal profit is ...
Answer Type: Single Choice
Status: New
sales revenue
total cost
variable costs
fixed costs


Graphical analysis method ...
Answer Type: Single Choice
Status: New
is the most accurate of the methods
not applicable in management analysis
is the least accurate but most obvious method


Management reporting …
Answer Type: Single Choice
Status: New
posted on company website
provided to all interested parties in the public domain
is company internal information


To analyze the range of products of the enterprise are used ...
Answer Type: Single Choice
Status: New
model of M. Porter "5 forces"
FQD analysis
BCG matrix

According to the methodology developed by the Boston Consulting Group, in order to analyze the assortment
portfolio goods are classified according to their share ...
Answer Type: Single Choice
Status: New
in total production and company costs
in the market and market growth rate
in total production and sales of the company

Margin analysis is ...
Answer Type: Single Choice
Status: New
kind of comparison method
deterministic factor analysis method
a method for studying the dependence of the financial result of an entity on costs and
production volumes
method for studying the dependence of the costs of an economic entity on the financial result of its activities



Key performance indicators are ...
Answer Type: Single Choice
Status: New
a specific set of financial indicators
assessment system that helps the organization determine the achievement of strategic and tactical
(operational) goals
financial stability ratios
profitability indicators of the enterprise



Management analysis is underway ...
Answer Type: Single Choice
Status: New
as necessary in those areas where a crisis situation is observed
monthly
periodically, at least once a year
as needed at high production growth rates


The required unit price is determined by the sum ... per unit of production
Answer Type: Single Choice
Status: New
marginal profit per unit of production and variable costs
variable and fixed costs
marginal profit per unit of production and fixed costs
profit margin and total costs

The main difference between the direct costing cost accounting system is ...
Answer Type: Single Choice
Status: New
cost accounting by responsibility centers
cost accounting for items
organization of separate accounting for fixed and variable costs
cost accounting at places of origin

A model that describes the relationship "costs - volume - profit" suggests that ...
Answer Type: Single Choice
Status: New
the amount of variable costs remains unchanged
sales volume is equal to the volume of production
production volume is constant

Changes in the varietal composition of manufactured products affect the value of ...
Answer Type: Single Choice
Status: New
cash sales
sales volume in kind
finished goods in cash and in kind

The decrease in the share of premium products in the total volume of production leads to ...
Answer Type: Single Choice
Status: New
lower sales revenue
decrease in finished goods in monetary terms
increase in finished goods in monetary terms

To analyze the quality of products used ...
Answer Type: Single Choice
Status: New
FQD analysis
ABC analysis
SWOT analysis


Improving the quality of manufactured products leads to ...
Answer Type: Single Choice
Status: New
increase production
increase the competitiveness of products on the market
lower sales price of products ...

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