लागत र व्यवस्थापन लेखा – Cost & Management Accounting MCQ

लागत र व्यवस्थापन लेखा: प्रश्न र उत्तर

सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।

सही: ० / ०

211. A pricing strategy of setting a low initial price to gain market share quickly for a new product is called:

     कMarket skimming खPremium pricing गCost-plus pricing घPenetration pricing
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

212. Life-cycle costing involves:

     कCharging costs only in the year they are incurred खAccumulating a product's costs over its entire life, from development to withdrawal गCosting only the manufacturing stage घPricing products at their marginal cost
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

213. Which item would cause profit shown by the financial accounts to differ from profit shown by the cost accounts and so appear in a reconciliation statement?

     कInterest received on bank deposits recorded only in financial accounts खDirect materials consumed recorded in both sets of accounts गDirect wages recorded in both sets of accounts घSales recorded identically in both sets of accounts
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

214. In a non-integrated (interlocking) accounting system, the cost ledger contains a control account representing the financial ledger, called the:

     कWork-in-progress control account खWages control account गStores ledger control account घCost ledger control account (general ledger adjustment account)
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

215. A company has NOPAT of Rs 500,000, capital employed of Rs 3,000,000 and a WACC of 10%. What is its Economic Value Added (EVA)?

     कRs 300,000 खRs 450,000 गRs 150,000 घRs 200,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

216. The balanced scorecard measures performance from four perspectives: financial, customer, internal business process and:

     कTaxation खCorporate social responsibility only गShareholder voting घLearning and growth (innovation)
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

217. A key weakness of ROI as a divisional performance measure is that it may cause managers to:

     कAccept every project regardless of return खReject projects that earn more than the cost of capital but less than their current ROI गIgnore profit entirely घOverstate the cost of capital
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

218. A division earns profit of Rs 300,000 on investment of Rs 2,000,000; the cost of capital is 12%. What are its ROI and residual income?

     क15%; Rs 240,000 ख12%; Rs 60,000 ग15%; Rs 60,000 घ6.7%; Rs 36,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

219. Under an 80% learning curve, the first unit takes 100 hours. What is the total time for the first 4 units?

     क256 hours ख320 hours ग400 hours घ204.8 hours
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

220. Backflush accounting is most suitable for organisations that:

     कHold large stocks of work-in-progress खOperate a just-in-time system with very low inventories गUse job costing for unique orders घHave no standard costs
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।