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页数:35页
时间:2018-01-13
《管理会计示范性双语课件习题04》由会员上传分享,免费在线阅读,更多相关内容在应用文档-天天文库。
1、CHAPTER4ACTIVITY-BASEDCOSTMANAGEMENTSYSTEMSTRUE/FALSE1.Simplybecauseactivity-basedcostingsystemsemploymoreactivitycostdrivers,theyprovidemoreaccurateproductcoststhantraditionalsystems.a.Trueb.False2.Atop-sellingproductmightactuallyresultinlossesforthecompany.a.Trueb.False3.Traditionalsystemsarelikel
2、ytoundercostcomplexproductswithlowerproductionvolume.a.Trueb.False4.Usingmultipleunit-levelcostdriversgenerallyconstitutesaneffectiveactivity-basedcostsystem.a.Trueb.False5.TheCooperPenCompanycaseinthetextprovidesanillustrationofwhyfactoriesproducingamorevariedmixofproductshavehighercoststhanfactori
3、esproducingonlyanarrowrangeofproducts.a.Trueb.False6.Productlinesthatproducedifferentvariations(models,styles,orcolors)oftenrequirespecializedactivitiesthattranslateintolowersupportcostsforeachproductline.a.Trueb.False7.Specializedengineeringdrawings,qualityspecificationsandtesting,inventoriedmateri
4、als,andmaterialcontrolsystemsareexamplesofactivitiesthatequatetogreatersupportcosts.a.Trueb.False8.Foractivity-basedcostsystems,activitycostsareassignedtoproductsintheproportionofthedemandtheyplaceonactivityresources.a.Trueb.False359.Anactivity-basedcostingsystemisnecessaryforcostingservicesthatares
5、imilar.a.Trueb.False10.ABCsystemsseekacostallocationbasethathasacause-and-effectrelationshipwithcostsinthecostpool.a.Trueb.False11.Ingeneral,theselectionofactivitycostdriversrequiresmakingtrade-offsbetweenaccuracyandthecostofmeasurement.a.Trueb.False12.Theselectionofactivitycostdriversrequiresmaking
6、choicesrelatedtotheusageoftransactiondrivers,durationdrivers,andintensitydrivers.a.Trueb.False13.Reducingthenumberofproductionrunsprovidesaneconomicbenefiteventhoughresourcesremainatthesamelevel.a.Trueb.False14.Aneasywaytoimplementaneffectiveactivity-basedcostingsystemistobuyaprepackagedABCsoftwarep
7、ackage.a.Trueb.False15.Activity-basedcostinghelpstoidentifyvariousactivitiesthatexplainwhycostsareincurred.a.Trueb.False16.ABCrevealsopportunitiesforimprovingthewayworkisdone.a.Trueb.False17.Usingactu
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