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

221. A product sells for Rs 100 with material cost Rs 40 and uses 2 hours of the bottleneck resource. Total factory costs are Rs 600,000 and bottleneck hours available are 30,000. What is the throughput accounting ratio?

     क2.0 ख1.5 ग0.67 घ3.0
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

222. Kaizen costing focuses on:

     कSetting costs before a product is designed खRecording costs at historical prices गContinuous small cost reductions during the production phase घAllocating overheads using machine hours
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

223. A target selling price of Rs 1,200 has been set by market research and the company requires a profit margin of 20% on selling price. What is the target cost?

     कRs 1,000 खRs 1,440 गRs 240 घRs 960
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

224. Machine set-up costs of Rs 200,000 relate to 400 set-ups in the period. Product P required 30 set-ups. Under ABC, how much set-up cost is charged to P?

     कRs 20,000 खRs 15,000 गRs 6,000 घRs 30,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

225. Activity-based costing (ABC) differs from traditional absorption costing mainly in that it:

     कUses a single blanket rate based on labour hours खUses multiple cost drivers linked to activities to assign overheads गIgnores overheads completely घApplies only to direct materials
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

226. A division has spare capacity and makes a component with a variable cost of Rs 40 per unit. In theory, the minimum transfer price it should accept from another division is:

     कThe full market price खFull cost plus a profit mark-up गRs 40 (marginal cost) घZero
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

227. When deciding whether to close a loss-making department, the main relevant factor is:

     कIts share of apportioned head-office costs खWhether its contribution covers the fixed costs that would be avoided by closure गIts net loss after all apportioned costs घThe historical cost of its equipment
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

228. Material in stock originally cost Rs 10 per kg, its current replacement cost is Rs 12 per kg and it is used regularly in production. What is its relevant cost for a new contract?

     कRs 10 per kg खRs 12 per kg गRs 11 per kg घNil
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

229. A firm with spare capacity receives a one-off order for 1,000 units at Rs 70 each. Variable cost is Rs 60 per unit and the order needs extra fixed costs of Rs 5,000. What is the effect on profit if it is accepted?

     कDecrease of Rs 5,000 खIncrease of Rs 10,000 गNo change घIncrease of Rs 5,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

230. Material is the only scarce resource. Product X earns contribution of Rs 30 using 3 kg; product Y earns Rs 40 using 5 kg. Which product should be given priority?

     कY, because it has the higher contribution per unit खY, because it uses more material गBoth equally, because contribution per unit is similar घX, because it earns Rs 10 per kg against Rs 8 per kg for Y
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।