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Chapter20Standardcosting

Standard costing is a control technique which compares standard costs and revenues with actual results to obtain variances which are used to improve performance.

多做几道

Explain what is meant by standard costing

Explain what is meant by a standard cost

Describe four types of standard.

Explain what is meant by a standard hour.

Give five possible sources of information from which a standard materials price may be estimated.

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该科目易错题

The supply curve of a firm operating in a competitive market is itsAMarginal cost curve above the average variable cost curve BMarginal cost curve above the average total cost curveCAverage total cost curve beyond the point where the marginal cost curve cuts it from belowDAverage variable cost curve below the average revenue curve
A legal minimum price is set which is below the equilibrium price. What will be the impact of this?AExcess of demand over supplyBExcess of supply over demandCNothing
Which one of the following would cause the supply curve for a good to shift to the right (outwards from the origin)?AA fall in the price of the good BAn increase in the demand for the goodCA fall in production costs of the good DThe imposition of a minimum price
When the price of a good is held above the equilibrium price, the result will be？AExcess demandBA shortage of the goodCA surplus of the good
Which one of the following would not lead directly to a shift in the demand curve for overseas holidays?AAn advertising campaign by holiday tour operators BA fall in the disposable incomes of consumersCA rise in the price of domestic holidaysDA rise in the price of overseas holidays
Which of the following is likely to lead to a fall in the price of good Q which is a normal good?AA rise in the price of good P, a substitute for good QBA fall in the level of household incomes generallyCA fall in the price of good T, a complement to good Q DA belief that the price of good Q is likely to double in the next 3 months
According to the theory of the firm, which of the following statements describes an oligopoly?AThere are no barriers to entry into or exit from the marketBThere is only one producer in the marketCThere are four producers exerting considerable influence in the market DThere are many producers but they each use product differentiation to distinguish themselves from each other
Which of the following is not a substitute for carpets?ACeramic floor tilesBWooden floorboard CCarpet underlay
Which of the following is not a complement to cars?APetrolBTyresCHoliday
The demand for fashion goods is not influenced by：APriceBAllocative inefficiency among producersCThe distribution of income among householdsDExpectation of future price

该题目相似题

Which of the following relates to management accounts and which to financial accounts? Management accounts Financial accountsPrepared yearly For internal use Contains future information
George pic makes stationery. How would he classify the following costs?Cost Production Administration DistributionPurchases of plastic to make pens Managing director's bonus Depreciation of factory machinery Salaries of factory workers Insurance of sales team cars
A manufacturing company uses 28,000 components at an even rate during the year. Each order placed with the supplier of the components is for 1,500 components, which is the economic order quantity. The company holds a buffer inventory of 700 components. The annual cost of holding one component in inventory is $B.What is the total annual cost of holding inventory of the component? $ O
The following represent transactions on the material account for a company for the month of March 20X8: $000sIssued to production 144Returned to stores 5The material inventory at 1 March 20X8 was $23,000 and at 31 March 20X8 was $15,000. How much material was purchased in March 20X8? $ O
Which method of inventory valuation is being described?Characteristic FIFO LIFO AVCOPotentially out of date valuation on issues. The valuation of inventory rarely reflects the actualpurchase price of the material. Potentially out of date closing inventory valuation. This inventory valuation method is particularly suitedto inventory that consist of liquid materials e.g. oil. This inventory valuation method is particularly suitedto inventory that has a short shelf life e.g. dairy products. This inventory valuation method is suited to a wheat farmerwho has large silos of grain. Grain is added to and taken fromthe top of these silos. In times of rising prices this method will give higher profits. In times of rising prices this method will give lower profits. In times of rising prices this method gives a middle level ofprofits compared to the other two. Issues are valued at the most recent purchase cost. Inventory is valued at the average of the cost of purchases. Inventory is valued at the most recent purchase cost.
Explain what is meant by standard costing
Explain what is meant by a standard hour.
Explain briefly the possible causes of(i) A favourable material usage variance(ii) A favourable labour rate variance(iii) An adverse sales volume contribution variance.
Explain the meaning and relevance of interdependence of variances when reporting to managers.
A balanced scorecard measures performance 什om four perspectives: customer satisfaction, growth, financial success and process efficiency. Briefly explain these processes.

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