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ID:42255048
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页数:48页
时间:2019-09-11
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1、CostAccounting,15e(Horngren/Datar/Rajan)Chapter14CostAllocation,Customer-ProfitabilityAnalysis,andSales-VarianceAnalysisObjective14.11)CostswhichareNOTeconomicallyfeasibletotracebutwhicharerelatedtoacostobjectareknownas________.A)incrementalcostsB)marginalcostsC)indirectcostsD)variab
2、lecostsAnswer:CDiff:1Objective:1AACSB:Analyticalthinking2)Thereportingandassessmentofrevenuesearnedfromcustomersandthecostsincurredtoearnthoserevenuesis________.A)creditor-ageanalysisB)customer-profitabilityanalysisC)debtor-costanalysisD)customer-turnoveranalysisAnswer:BDiff:1Objecti
3、ve:1AACSB:Analyticalthinking3)Customerrevenuesand________arethedeterminantsofcustomerprofitability.A)customerprofileB)customercostsC)customerlocationD)customerindustryAnswer:BDiff:2Objective:1AACSB:Analyticalthinking4)Thecostofvisitingcustomerswouldmostlikelybeclassifiedasa________.A
4、)customeroutputunit-levelcostB)customerbatch-levelcostC)customer-sustainingcostD)corporate-sustainingcostAnswer:CDiff:1Objective:1AACSB:Analyticalthinking48Copyright©2015PearsonEducation,Inc.5)Costsincurredtohandleeachunitsoldwouldmostlikelybeclassifiedasa________.A)customeroutputuni
5、t-levelcostB)customerbatch-levelcostC)customer-sustainingcostD)corporate-sustainingcostAnswer:ADiff:1Objective:1AACSB:Analyticalthinking6)Thecostofthemanagerofaretaildistributionchannelwouldmostlikelybeclassifiedasa________.A)customer-sustainingcostB)distribution-channelcostC)custome
6、rbatch-levelcostD)corporate-sustainingcostAnswer:BDiff:1Objective:1AACSB:Analyticalthinking7)Costsincurredtoprocessorderswouldmostlikelybeclassifiedasa________.A)customeroutputunit-levelcostB)customerbatch-levelcostC)customer-sustainingcostD)corporate-sustainingcostAnswer:BDiff:1Obje
7、ctive:1AACSB:Analyticalthinking8)Toimprovecustomerprofitability,companiesshouldtrack________.A)onlythefinalinvoicepriceofasaleB)thevolumeoftheproductspurchasedbyeachcustomerC)thelocationofeachcustomerD)thecustomerprofileAnswer:BDiff:2Objective:1AACSB:Analyticalthinking9)Customersmaki
8、nglargecontr
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