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Is an accounting method that creates statements, reports and documents that assist management in making better decisions related to their company's performance.
The difference between the actual time used and the amount of time that should have been used for actual production, multiplied by the standard labor rate per time is called
In an activity-based costing system, materials receiving would typically be classified as a
Carribean Company produces a product that sells for P60. The variable manufacturing costs are P30 per unit. The fixed manufacturing cost is P10 per unit based on the current level of activity, and fixed selling and administrative costs are P8 per unit. A selling commission of 10% of the selling price is paid on each unit sold.
Marketing and channels of distribution costs are
The overhead variances for Big Company were:
The unit contribution margin is calculated as the difference between:
Standard costing systems may be used with
The cost of quality measure has all of the following advantages EXCEPT:
Information on Barber Company’s direct labor costs for the month of January is as follows:
One Company sells two products, A and B. A has a unit contribution margin of P40 while B has a unit contribution margin of P25. Last year the company sold 40,000 units of Product A and 60,000 units of Product B. What is the company’s weighted average contribution margin?
Which of the following is not an assumption of CVP analysis?
The break-even point is that level of activity where:
Quality of design measures how closely the characteristics of products or services match the needs and wants of customers. Conformance quality:
Consider the following:
Which of the following costs would be classified as a prevention cost on a quality report?
All of the following are traditional pricing models, except
This pricing model is based on the principle of scarcity of resources and rationality of men.
The average labor cost per unit for the first batch produced by a new process is P120. The cumulative average labor cost after the second batch is P72 per product. Using a batch size of 100 and assuming the learning curve continues, the total labor cost of four batches will be
A learning curve of 80% assumes that direct labor costs are deduced by 20% for each doubling of output. What is the cost of the sixteenth unit produced?
The Dela Merced Company’s Household Products Division reported in 2018 sales of P15,000,000, an asset turnover ratio of 3.0, and a rate of return on average assets of 18 percent. The percentage of net income to sales is
Spoilage is an example of:
The theory of constraints is used for cost analysis when:
One of the major assumptions limiting the reliability of break-even analysis is that
Soda, Inc. desires to reduce its inventory of a particular raw material by 40%. The inventory at the beginning of the budget period is 240,000 units, and the company plans to manufacture 168,000 units of output. Each of these units requires 2.5 units of raw materials. How much of the raw materials should be purchased during the budget period?
The issue of this costing lies on how factory overhead and other indirect expenses are allocated among two or more products.
A Company sells a product for P7.50 whose variable cost is P2.25 per unit. The company needed to sell 20,000 shirts to break even. What was the company’s total fixed costs?
This pricing model is most applicable in buyers market where the behavior of the market is significantly influenced by buyers than by sellers.
A tool which indicates how frequently each type of defect occurs is a:
The following is the Lux Corporation's contribution format income statement for last month:
If production is greater than sales (units), then absorption costing net income will generally be
Information on Katrina Company’s direct material costs is as follows:
This is used to trace project schedules and activities as to their sequence, parallel undertakings, and time of completion.
As volume increases,
Select the incorrect statement from the following.
Josefina Company expects to manufacture and sell 30,000 baskets in 2019 for P6 each. There are 3,000 baskets in beginning finished goods inventory with target ending inventory of 4,000 baskets. The company keeps no work-in-process inventory. What amount of sales revenue will be reported on the 2019 budgeted income statement?
A difference between standard costs used for cost control and the budgeted costs representing the same manufacturing effort can exist because
Which of the following should be least considered when deciding whether to investigate a variance?
Using residual income for evaluating performance
The standard usage for raw materials is 5 pounds at P40.00 per pound. Cave Company spent P131,200 in purchasing 3,200 pounds. Cave used 3,150 pounds to produce 600 units of finished product. The material quantity variance is:
In which of the following organizational structures does total quality management (TQM) work best?
The quality costs that are associated with materials and products that fail to meet quality standards and result in manufacturing losses are known as:
A management decision may be beneficial for a given profit center, but not for the entire company. From the overall company viewpoint, this decision would lead to
Which of the following costs would be classified as an internal failure cost on a quality report?
If the elasticity of demand is greater than 1, demand is considered
The present break-even sale of Beng Company is P550,000 per year. It is computed that if the fixed cost will go up by P60,000, the sales required to break-even will also increase to P700,000, without any change in the selling price per unit and on the variable expenses. How much is the total fixed cost before the increase of P60,000?
Which of the following may be scheduled in production planning by the use of learning curves?
Quality of conformance refers to:
Gyro Products transferred 10,000 units to one department. An additional 3,000 units of materials were added in the department. At the end of the month, 7,000 units were transferred to finished goods; while 4,000 units remained in work in process inventory. There was no beginning inventory, and lost units were a result of normal production shrinkage. The production costs for the period in this department would be effectively allocated over:
In comparing management and financial accounting, which of the following more accurately describes management accounting information?
A liability claim is an example of:
Appraisal costs include all of the following except:
Assuming no change in sales volume, an increase in a firm's per-unit contribution margin would:
A company sells a product for P9.00 which has a variable manufacturing cost of P3.00 per unit. Last year, the company needed to sell 20,000 shirts to break even. Assuming the company is subject to a 40% tax rate and wishes to earn P22,500 profit after tax for the coming year, what sales will be required?
Which of the following best describes a fixed cost?
A responsibility center
Plant occupancy is a
During the year 2018, Good Health Corporation manufactured 70,000 units of product A, a new product. Only 65,000 units were sold during the year. There was no beginning inventory. Manufacturing cost per unit was P20.00 variable and P50.00 fixed. What would be the effect on net income if absorption costing is used instead of variable costing?
If the required direct materials purchases are 8,000 pounds and the direct materials required for production is three times the direct materials purchases, and the beginning direct materials are three and a half times the direct materials purchases, what are the desired ending direct material in pounds?
The ABC process may be summarized into 3 steps. Which of the following is the third step?
The treasurer is usually not concerned with
A primary purpose of using a standard cost system is
A company has recently introduced total quality management (TQM). The company’s top management wants to determine a new and innovative approach to foster total participation throughout the company. Management should
An important difference between financial measures of quality and nonfinancial measures of quality is that:
V Company sold 10,000 units of its product for P100 per unit. Its unit variable costs are P20 and its total fixed costs are P600,000. Assuming the company has a 40% tax rate, what is its degree of operating leverage?
The controller primarily
The following information has been extracted from P Co.’s financial records for its first year of operations:
Consistency between goals of the firm and the goals of its employees is:
In the budgeting process, top management should
Preventive equipment maintenance is an example of:
Which of the following fails to satisfy conformance quality?
The excerpt presented below was taken from Smurf Company’s records for the fiscal year ended November 30:
This pricing model rationalizes that price equals cost plus mark-up.
Which of the following is least likely to be classified as a batch-level activity in an activity-based costing system?
Contemporary management accounting can be characterized by its
All of the following are characteristics of total quality management except:
Abet Company plans to market a new product. Based on its market studies, Abet estimates that it can sell 5,500 units in 2018. The selling price will be P2 per unit. Variable cost is estimated to be 40% of the selling price. Fixed cost is estimated to be P6,000. What is the break-even point?
W Company manufactures a product that sells for P800 per unit. The unit variable costs are P600 and total fixed costs are P6,600,000. The annual sales required for W Company to break even is
The books of Mariposa Company pertaining to the year ended December 31, 2018 operations, showed the following figures relating to product A:
Costs incurred in detecting which of the individual units of products do not conform to specifications are:
The American Institute of Management Accountants came up with the Standards of Ethical Conduct for Management Accountants which have four sections, namely
The costs that follow appeared on Lexington’s quality cost report:
Testing the prototype of a new product is a
STA Company uses a standard cost system. The following information pertains to direct labor costs for the month of June:
When developing a budget, an external factors to consider in the planning process is
At this process level, examples of activity drivers are direct labor hours, direct labor pesos and machine hours.
Return on investment (ROI) is calculated as
Razonable Company installs shingle roofs on houses. The standard material cost for a Type R house is P1,250, based on 1,000 units at a cost of P1.25 each. During April, Razonable installed roofs on 20 Type R houses, using 22,000 units of material cost of P26,400. Razonable’s material price variance for April is:
Tacloban Company manufactures a single product. Variable production costs are P20 and fixed production costs are P300,000. Tacloban uses a normal activity of 20,000 units to set its standard costs. Tacloban began the year with no inventory, produced 22,000 units, and sold 21,000 units. The standard cost of goods sold under variable costing would be
The costs that follow appeared on Omaha's quality cost report:
Normal costing differs from actual costing in treating
If a firm is considering the use of learning curve analysis in the determination of labor cost standards for a new product, it should be advised that this technique ordinarily is most relevant to situation in which the production time per unit decreases as additional units are produced and the unit cost
In which of the following aspects in Managerial Accounting similar to financial accounting?
Throughput contribution equals revenues minus
A profit center is
Life, Inc., manufactures a single product for which the costs and selling prices are:
Which item is not among the Standards of Ethical Conduct for Management Accountants?
Which cost is not subtracted from selling price to calculate contribution margin per unit?
Which of the following is not a cost of quality?
Variable overhead is applied on the basis of standard direct labor hours. If, for a given period, the direct labor efficiency variance is favorable, the variable overhead efficiency variance will be
Controllable costs are costs that
The cost of servicing a unit under a warranty agreement is known as aNo:
A calculation used in CVP analysis determines the break-even point. Once the break-even point has been reached, operating income will increase by the:
Which of the following is a characteristic of total quality management?
Which of the following would cause the break-even point to change?
The primary reason for adopting total quality management is to achieve
Research and development and design engineering costs are
Quality is achieved more economically if the company focuses on
An activity that causes resources to be consumed is called a
The materials efficiency variance is the difference between actual and standard quantities used in production, multiplied by the standard price. This variance may be the responsibility of
Why would a company decentralize?
Generous Company began its operations on January 1 of the current year. Budgeted sales for the first quarter are P240,000, P300,000, and P420,000, respectively, for January, February and March. Generous Company expects 20% of its sales cash and the remainder on account. Of the sales on account, 70% are expected to be collected in the month of sale, 25% in the month following the sale, and the remainder in the following month.
Cost of quality reports usually do not consider:
Metropolitan Manufacturing expects to spend P400,000 in 20X9 in appraisal costs if it does not change its incoming materials inspection method. If it decides to implement a new receiving method, it will save P40,000 in fixed appraisal costs and variable costs of P0.40 per unit of finished product. The new method involves P60,000 in training costs and an additional P160,000 in annual equipment rental. It takes two units of material for each finished product.
The process of developing budget estimates by requiring all levels of management to estimate sales, production, and other operating data as though operations were being initiated for the first time is referred to as:
Green Corporation expects to sell 3,000 plants a month. Its operations manager estimated the following monthly costs:
A segment of an organization for which management wants to report the cost of the activities performed separately is called aNo
This model states that each time the cumulative quantity of output doubles, the cumulative (or moving) average time to produce per unit decreases by a certain percentage.
Within the relevant range, the amount of variable cost per unit
The cost of scrap, rework and tooling charges in a product quality cost system is categorized as
The following operating data are available from the records of Sheena Company for the month of January 2018:
An accounting system that collects financial and operating data on the basis of the underlying nature and extent of the cost drivers is
The product life cycle has five stages. Which of the following is the fourth stage?
Compute for the inventory under the direct costing method using the data given: units unsold at the end of the period 45,000; raw materials used, P6.00 per unit; raw materials inventory, beginning, P5.90 per unit; direct labor, P3.00 per unit; variable overhead per unit, P2.00 per unit; indirect labor for the month, P33,750, total fixed costs, P67,500.
Albatross Company has fixed costs of P90,300. At a sales volume of P360,000, return on sales is 10%; at a P600,000 volume, return on sales is 20%. What is the break-even volume?
If the elasticity of demand is less than 1, demand is considered
An activity that adds costs to the product or service, but does not make such product or service more valuable to customers is called
Marsh Company that had current operating assets of one million and net income of P200,000 had an opportunity to invest in a project that requires an additional investment of P250,000 and increased net income by P40,000. After the investment, the company's ROI will be
Controller's are ordinarily concerned with
Select the incorrect equation for computing the breakeven point.
Assuming that sales and net income remain the same, a company’s return on investment will
Samar Co. manufactures a single product. Variable production costs are P20 and fixed production costs are P300,000. Samar uses a normal activity of 20,000 units to set its standard costs. Samar began the year with no inventory, produced 22,000 units, and sold 21,000 units. The volume variance under absorption costing would be
The best approach to quality improvement is to concentrate on:
Examples of nonfinancial measures of quality include the:
Backstreet Corporation plans to sell 200,000 units of product Xey in July and anticipated a growth in sales of 5% per month. The target ending inventory in units of the product is 80% of the next month’s estimated sales. There are 150,000 units in inventory as of the end of June. The production requirement in units of Xey for the quarter ending September 30 would be
Which income statement format better facilitates the determination of a company’s break-even point?
Quality management provides an important competitive edge because it:
The primary purpose of management accounting is to provide information
Ernie Trading Co. budgeted merchandise purchases of P40,000 units next month. The expected beginning inventory is 12,000 units and the desired inventory at the end of next month is 15,000 units. Budgeted sales in units for next month is
In contrast to residual income (RI), economic value added (EVA) uses:
The quality costs that are associated with designing, implementing, and maintaining the quality system are known as:
In absorption costing, as contrasted with direct costing, the following are absorbed into inventory.
This applies when there is a main product with subsequent sales of parts and services.
Shampoo Company is a chemical manufacturer that supplies industrial users. The company plans to introduce a new chemical solution and needs to develop a standard product cost for this new solution.
Namuco, Inc. uses flexible budgeting for cost control. During the month of September, Namuco, Inc. produced 14,500 units of finished goods with indirect labor costs of P25,375. Its annual master budget reflects an indirect labor costs, a variable cost, of P360,000 based on an annual production of 200,000 units. In the preparation of performance analysis for the month of September, how much flexible budget should be allowed for indirect labor costs?
It is the 80-20 rule, which states, for example, that 80% of the problems in a particular process is contributed by 20% of the total activities, or vice-versa.
This management practice involves giving significant attention only to those areas in which material variances from expectations occur, giving less attention on areas operating as expected.
Aristeo Company produced 3,200 units of product. Each unit requires 2 standard hours. The standard labor rate is P15 per hour. Actual direct labor for the period was P79,200 (6,600 hours x P12). What is the direct labor rate variance?
Cascades Company, a merchandising firm, is preparing its master budget and has gathered the following data to help budget cash disbursements:
It refers to anything (a product, product line, a business segment) for which cost is computed.
Sheridan Company has a standard of 15 parts of component BB costing P1.50 each. Sheridan purchased 14,910 units of component BB for P22,145. Sheridan generated a P220 favorable price variance and a P3,735 favorable quantity variance. If there were no changes in the component inventory, how many units of finished product were produced?
The discipline of accounting concerned with providing information to management in making decisions about business operations.
The difference between the actual price or rate paid and the standard price or rate that should have been paid, multiplied by the actual quantity or actual time is called
PTO Company desires an ending inventory of P140,000. It expects sales of P800,000 and has a beginning inventory of P130,000. Cost of sales is 65% of sales. Budgeted purchases are
Samson Company uses a standard costing system in the production of its only product. The 84,000 units of raw materials inventory were purchased for P126,000 and 4 units of raw materials are required to produce one unit of final product. In October, the company produced 14,400 units of product. The standard cost allowed for materials was P72,000, and there was an unfavorable usage variance of P3.000. The materials price variance for the units used in October was
Costs incurred in precluding the production of products that do not conform to specifications are:
If goods are inspected and found to be defective, any rework costs related to these units before the units are transferred to the finished-goods warehouse would be classified as aNo:
Examples of opportunity costs include:
Which of the following is a strategic pricing model?
Which of the following costs is often considered the hardest to measure?
Elite Company uses a standard costing system in the manufacture of its single product. The 35,000 units of raw material in inventory were purchased for P105,000, and two units of raw material are required to produce one unit of final product. In November, the company produced 12,000 units of product. The standard allowed for material was P60,000, and there was an unfavorable quantity variance of P2,500. The materials price variance for the units used in November was
With a production of 200,000 units of product A during the month of June, Bucayao Corporation had incurred costs as follows:
Under the contemporary view of product quality, companies should strive to:
Which of the following would produce the largest increase in the contribution margin per unit?
F Company manufactures and sells T-shirts. Last year, the shirts sold for P7.50 each, and the variable cost to manufacture them was P2.25 per unit. The company needed to sell 20,000 shirts to break even. The net income last year was P5,040. F Company’s expectation for the coming year include the following:
Which of the following would decrease unit contribution margin the most?
An organization's break-even point is 4,000 units at a sales price of P50 per unit, variable cost of P30 per unit, and total fixed costs of P80,000. If the company sells 500 additional units, by how much will its profit increase?
B Company sells a product for P7.50 whose variable cost is P2.25 per unit. The company needed to sell 20,000 shirts to break even and its net income was P5,040 before tax. How many units did the company sell?
Which of the following costs would be classified as an external failure cost on a quality report?
Which department is customarily held responsible for an unfavorable materials usage variance?
Management accounting includes the following processes, except
Which of the following is a term more descriptive of the type of cost accounting often called direct costing.
Albania Company expects its June sales to be P300,000, which is 25% higher than its May sales. Purchases were P200,000 in May and are expected to be P240,000 in June. All sales are on credit and are collected as follows: 80% in the month of the sale and 20% in the following month. All payments in the month of sales are given 2% discount. Sixty percent of purchases are paid in the month of purchase to take advantage of purchase term of 1/10, n/40. The remaining amount is paid in the following month. The beginning cash balance on June 1 is P20,000. The ending cash balance on June 30 would be:
In a company with a centralized approach to responsibility accounting, upper-level managers typically
A significant change in Y Company’s production technology caused its total fixed costs of P6,708,716 to increase by 9%. However, the change caused a 20% unit cost decrease in direct labor and a 25% decrease in the unit material cost leading to P25 increase in its P300 unit contribution margin. After incorporating these changes, what is Y Company’s new break-even point?
Which of the following describes management accounting information?
Palmas Company, which has a standard cost system, had 500 units of raw material X in its inventory at June 1, purchased in May for P1.20 per unit and carried at a standard cost of P1.00. The following information pertains to raw material X for the month of June:
A staff position
The process of creating a formal plan and translating goals into a quantitative format is
A tool which identifies potential causes of failures or defects is a:
All of the following would generally be included in a cost-of-quality report except
An unfavorable volume variance means that
What is the function of management that compares planned results against actual results?
Charis Corporation produces a single product with a standard direct labor cost of 4 hours @ 12 per hour. During May, 1,000 units were produced using 4,100 hours @ P12.20 per hour. The total labor cost variance is
Companies that adopt just-in-time purchasing system often experience
The quantity of output divided by the quantity of one input
Calma Company uses a standard cost system. The following budget, at normal capacity, and the actual results are summarized for the month of December:
Broadway Company sells three products: A, B and C. Product A's unit contribution margin is higher than Product B's which is higher than Products C's. Which one of the following events is most likely to increase the company's overall break-even point?
A mathematical technique used to monitor production quality and reduce product variability is:
The sequence that reflects increasing breadth of responsibility is
In responsibility accounting the most relevant classification of costs is
Which of the following statements is correct?
In developing an annual master budget, individual budget schedules are prepared. The budget schedule that would provide the necessary input data for the direct labor budget would be the
The cost of statistical quality control in a product quality cost system is categorized as
A criticism of variable costing for managerial accounting purpose is that it
Which of the following costs would be classified as an appraisal cost on a quality report?
Under absorption costing, if sales remain constant from period 1 to period 2, the company will report a larger income in period 2 when
Which of the following is a controller's responsibility?
The standard hourly rate was P4.10. Standard hours for the level of production are 4,000. The actual rate was P4.27. The labor rate variance was P654.50, unfavorable. What were the actual labor hours?
The variable costing method ordinarily includes in product costs the following:
Management accounting information is deemed most successful if it
The following economic data were provided by the corporate planning staff of Heaven, Inc.:
In analyzing manufacturing overhead variances, the volume variance is the difference between the:
A distinguishing characteristic of an investment center is that
A learning curve of 80% assumes that direct labor costs are reduced by 20% for each doubling of output. What is the cost of the eighth unit produced?
It is the difference between sales and cost of goods sold.
Which of the following states that productivity increases as employees gain experience in his work?
Absorption costing differs from variable costing in all of the following except
In which type of responsibility center is the manager held accountable for its profits?
Montalban Company’s sales budget shows the following expected sales for the following year:
The treasury function includes
For a profitable company, the amount by which sales can decline before losses occur is known as the:
A standard cost is an estimate of what a cost should be under normal operating conditions. In establishing standard costs, the following organizational personnel may be involved, except
Robertson, Inc. uses target costing and sells a product for P36 per unit. The company seeks a profit margin equal to 25% of sales. If the current manufacturing cost is P29 per unit, the firm will need to implement a cost reduction of
Bohol Company uses standard costing. The following data are available for October:
Internal failure costs include all of the following except:
D Company makes two products, X and Z. X is being introduced this period, whereas Z has been in production for 2 years. For the period about to begin, 1,000 units of each product are to be manufactured. Assume that the only relevant overhead item is the cost of engineering change orders that X and Z are expected to require eight and two change orders, respectively, that X and Z are expected to require 2 and 3 machine hours, respectively; and that the cost of a change order is P6,000. If D Company applies engineering change order costs on the basis of machine hours, the cross subsidy per unit arising from peanut-butter costing approach is
Lion Company’s direct labor costs for the month of January were as follows:
It is a grouping of individual cost items, or an account in which a variety of similar costs are accumulated.
The inventory model that follows the concept that 80% of the value of an inventory is in the 20% of the inventory items is the
It is an event, action, transaction, task, or unit of work that consumes resources and with a specified purpose.
Costs incurred by a nonconforming product detected before it is shipped to customers are:
If there were 30,000 pounds of raw material on hand on January 1, 60,000 pounds are desired for inventory at December 31, and 180,000 pounds are required for annual production, how many pounds of raw material should be purchased during the year?
Seal Yard Ornaments sells lawn ornaments for P15 each. Seal's contribution margin ratio is 40%. Fixed costs are P32,000. Should fixed costs increase 30%, how many additional units will Seal have to produce and sell in order to generate the same net profit as under the current conditions?
X Company sold a product last year that had a P5.00 unit contribution margin. A significant change in the company’s production technology has caused a 10% increase in annual fixed costs but a 20% decrease in unit variable costs. Assuming there was no change in the product’s P10.00 selling price, what is the company’s new contribution margin ratio?
Which of the following is a tactical pricing model?
Which of the following is a helpful tool in identifying the frequency of quality-control problems?
Inventory under the variable costing includes
LY & Company completed its first year of operations during which time the following information were generated:
A strategic budget
An example of a nonfinancial measure for customer satisfaction is:
Which of the following is a type of costing that relates to the continuous accumulation of small betterment activities rather than innovative improvements?
Comparing one’s own product, service or practice with the best known similar activity is
The most important component of quality control is
A traditional quality control process in manufacturing consists of mass inspection of goods only at the end of a production process. A major deficiency of the traditional control process is that
Which of the following is not included in the basic management process?
Information on Dulce’s direct material costs for May is as follows:
In the theory of constraints, the only direct costs are:
The criteria used for evaluating performance
In a master budget plan, sales forecast is under
Which of the following would take place if a company experienced an increase in fixed costs?
Responsibility accounting is a system whose attributes include
Issuing a purchase order is a
Which of the following is least likely a reason why a company prepares its budget?
Which of the following would not affect the breakeven point?
Management accounting is used by a company's management for a multitude of purposes which are as follows, except
The most likely strategy to reduce the break-even point would be to
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