Which of the following statements are true?
(i)A favourable fixed overhead volume capacity variance occurs when actual hours of work are greater than budgeted hours of work
(ii)A labour force that produces5,000standard hours of work in 5,500 actual hours will give a favourable fixed overhead volume efficiency variance
Statement (i) is true. Statement (ii) is false. Producing 5,000 standard hours of work in 5,500 hours would give rise to an adverse fixed overhead volume efficiency variance.
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Which of the following statements about management accounting information is/are true?
(i) They must be stated in purely monetary terms.
(ii) Limited companies must, by law, prepare management accounts.
(iii) They serve as a future planning tool and are not used as an historical record.
Which of the following statements is/are correct?
(i) A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management.
(ii) An objective is a course of action that an organisation might pursue in order to achieve its strategy.
(iii) Information is data that has been processed into a form meaningful to the recipient.
Good information should have certain qualities. Which of the following are qualities of good information?(i) Complete(ii) Extensive(iii) Relevant(iv) Accurate
Monthly variance reports are an example of which one of the following types of management information?
Which of the following statements is/are correct?
(i) Information for decision-making should incorporate uncertainty in some way
(ii) The data used to prepare financial accounts and management accounts are the
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