Top 150+ Solved Accounting for Management MCQ Questions Answer

From 136 to 142 of 142

Q. A cost which changes in proportion to changes in volume of activity iscalled

a. fixed cost

b. controllable cost

c. variable cost

d. opportunity cost

  • c. variable cost

Q. A 'direct' cost is a cost that is classified by:

a. behaviour

b. traceability

c. controllability

d. relevance

  • b. traceability

Q. A 'product' cost is a cost that is classified by:

a. behaviour

b. function

c. controllability

d. relevance

  • b. function

Q. Which of the following is a period cost?

a. direct materials

b. indirect materials

c. factory utilities

d. administrative expenses

  • d. administrative expenses

Q. Managerial accounting information is generally prepared for

a. shareholders

b. creditors

c. managers

d. regulatory agencies

  • c. managers

Q. Which of the following is not an internal user of management information?

a. creditor

b. department manager

c. controller

d. treasurer

  • a. creditor

Q. Sales commissions are classified as

a. prime costs

b. period costs

c. product costs

d. indirect labour

  • b. period costs
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