Top 150+ Solved Cost Management MCQ Questions Answer

From 76 to 90 of 107

Q. The stage where joint products are separated from each other is known as--------

a. break-even point

b. angle of incidence

c. split-off point

d. Point of indifference

  • c. split-off point

Q. Abnormal loss is charged to--------------

a. process account

b. costing profit and loss account

c. Normal loss account

d. None of these.

  • b. costing profit and loss account

Q. Classification and accumulation of costs by fixed and variable costs is a distinctive feature of-----------

a. Process costing

b. Unit costing

c. Operating costing

d. Batch costing

  • c. Operating costing

Q. Composite unit is distinctive feature of-------

a. Single or output costing

b. Process costing

c. Job costing

d. Operating costing

  • d. Operating costing

Q. Electricity generating company should employ----------

a. Unit costing

b. Process costing

c. Operating costing

d. Multiple costing

  • c. Operating costing

Q. Cinema houses must adopt-------

a. Operating costing

b. Job costing

c. Batch costing

d. Contract costing

  • a. Operating costing

Q. For a library the best method of costing suitable is-----------

a. Output costing

b. Operating costing

c. Process costing

d. Multiple costing

  • b. Operating costing

Q. For an educational institute the right method of costing is------------

a. Output costing

b. Job costing

c. Operating costing

d. Process costing

  • b. Job costing

Q. Hospitals must make use of-----------

a. Operating costing

b. Batch costing

c. Process costing

d. Multiple costing

  • a. Operating costing

Q. For hotels the best method of costing is----------

a. Single or output

b. Contract costing

c. Process costing

d. Operating costing

  • d. Operating costing

Q. Flight/Air services must make use of-----------

a. Job costing

b. Operating costing

c. Batch costing

d. Process costing

  • b. Operating costing

Q. Indian Railways must adopt----------

a. Operating costing

b. Unit costing

c. Batch costing

d. Multiple costing

  • a. Operating costing

Q. Public utility undertakings must invariably adopt---------

a. Operating costing

b. Output costing

c. Contract costing

d. Multiple costing

  • d. Multiple costing

Q. Kerala Electricity Board must make use of-----------

a. Single or unit costing

b. Job costing

c. Process costing

d. Operating cost

  • a. Single or unit costing
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