管理会计示范性双语课件习题04

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1、CHAPTER4ACTIVITY-BASEDCOSTMANAGEMENTSYSTEMSTRUE/FALSE1.Simplybecauseactivity-basedcostingsystemsemploymoreactivitycostdrivers,theyprovidemoreaccurateproductcoststhantraditionalsystems.a.Trueb.False2.Atop-sellingproductmightactuallyresultinlossesforthe

2、company.a.Trueb.False3.Traditionalsystemsarelikelytoundercostcomplexproductswithlowerproductionvolume.a.Trueb.False4.Usingmultipleunit-levelcostdriversgenerallyconstitutesaneffectiveactivity-basedcostsystem.a.Trueb.False5.TheCooperPenCompanycaseinthet

3、extprovidesanillustrationofwhyfactoriesproducingamorevariedmixofproductshavehighercoststhanfactoriesproducingonlyanarrowrangeofproducts.a.Trueb.False6.Productlinesthatproducedifferentvariations(models,styles,orcolors)oftenrequirespecializedactivitiest

4、hattranslateintolowersupportcostsforeachproductline.a.Trueb.False7.Specializedengineeringdrawings,qualityspecificationsandtesting,inventoriedmaterials,andmaterialcontrolsystemsareexamplesofactivitiesthatequatetogreatersupportcosts.a.Trueb.False8.Forac

5、tivity-basedcostsystems,activitycostsareassignedtoproductsintheproportionofthedemandtheyplaceonactivityresources.a.Trueb.False359.Anactivity-basedcostingsystemisnecessaryforcostingservicesthataresimilar.a.Trueb.False10.ABCsystemsseekacostallocationbas

6、ethathasacause-and-effectrelationshipwithcostsinthecostpool.a.Trueb.False11.Ingeneral,theselectionofactivitycostdriversrequiresmakingtrade-offsbetweenaccuracyandthecostofmeasurement.a.Trueb.False12.Theselectionofactivitycostdriversrequiresmakingchoice

7、srelatedtotheusageoftransactiondrivers,durationdrivers,andintensitydrivers.a.Trueb.False13.Reducingthenumberofproductionrunsprovidesaneconomicbenefiteventhoughresourcesremainatthesamelevel.a.Trueb.False14.Aneasywaytoimplementaneffectiveactivity-basedc

8、ostingsystemistobuyaprepackagedABCsoftwarepackage.a.Trueb.False15.Activity-basedcostinghelpstoidentifyvariousactivitiesthatexplainwhycostsareincurred.a.Trueb.False16.ABCrevealsopportunitiesforimprovingthewayworkisdone.a.Trueb.False17.Usingactu