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-sellingproductmightactuallyresultinlossesforthecompany.a.Trueb.

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

3、ctoriesproducingamorevariedmixofproductshavehighercoststhanfactoriesproducingonlyanarrowrangeofproducts.a.Trueb.False6.Productlinesthatproducedifferentvariations(models,styles,orcolors)oftenrequirespecializedactivitiesthattranslateintolowersupportcostsforeachproductl

4、ine.a.Trueb.False7.Specializedengineeringdrawings,qualityspecificationsandtesting,inventoriedmaterials,andmaterialcontrolsystemsareexamplesofactivitiesthatequatetogreatersupportcosts.a.Trueb.False8.Foractivity-basedcostsystems,activitycostsareassignedtoproductsinthep

5、roportionofthedemandtheyplaceonactivityresources.a.Trueb.False359.Anactivity-basedcostingsystemisnecessaryforcostingservicesthataresimilar.a.Trueb.False10.ABCsystemsseekacostallocationbasethathasacause-and-effectrelationshipwithcostsinthecostpool.a.Trueb.False11.Inge

6、neral,theselectionofactivitycostdriversrequiresmakingtrade-offsbetweenaccuracyandthecostofmeasurement.a.Trueb.False12.Theselectionofactivitycostdriversrequiresmakingchoicesrelatedtotheusageoftransactiondrivers,durationdrivers,andintensitydrivers.a.Trueb.False13.Reduc

7、ingthenumberofproductionrunsprovidesaneconomicbenefiteventhoughresourcesremainatthesamelevel.a.Trueb.False14.Aneasywaytoimplementaneffectiveactivity-basedcostingsystemistobuyaprepackagedABCsoftwarepackage.a.Trueb.False15.Activity-basedcostinghelpstoidentifyvariousact

8、ivitiesthatexplainwhycostsareincurred.a.Trueb.False16.ABCrevealsopportunitiesforimprovingthewayworkisdone.a.Trueb.False17.Usingactu