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1.Which of thefollowing statements about standard costing are true?

(1) A standard cost is a predetermined estimatedunit cost

(2) A standard cost can be used as acontrol device to help improve performance

(3) A standard cost card shows the unitcost details only of each product

A.1,2and3

B.1and2only

C.2and3only

D.1 ａｎｄ 3 only

答案：B

A standard cost is a predetermined unitcost used fｏｒinventory valuation ａｎｄ control./\\' The difference between astandard figure ａｎｄ an actual figure is a variance ａｎｄ variance analysis is acontrol device. So statements 1 ａｎｄ 2 are true.

A standard cost card shows the standardquantities of materials ａｎｄ labour time as well as the unit cost details sostatement 3 is false.

2.Which of thefollowing are benefits of using activity based costing?

(1) It recognises that overhead costs arenot always driven by the volume of production

(2) It does not result in under ｏｒoverabsorption of fixed overheads

(3) It avoids all arbitrary costapportionments

(4) It is particularly useful in singleproduct businesses

A.1ａｎｄ 2

B.1 only

C.2ａｎｄ 3

D.1ａｎｄ 4

答案：B

Activity based costing recognises that thereare other factors than production volume which drive overheads. Overheads maystill be under ｏｒover absorbed ａｎｄ arbitrary cost apportionments may still berequired if activity based costing is used. Activity based costing is mostlikely to be useful where there is a wide ａｎｄ diverse product range.

3.Which TWO ofthe following are true of imposed budgeting?

A.It is most effective in largeorganisations

B.It reduces deliberate overestimation ofcosts ａｎｄ underestimation of revenues in a budget

C.It increases operational managers/\\'commitment to organisational objectives

D.Top management prepare a budget withlttle ｏｒno input from operating staff

答案：D

4.Which of thefollowing about mission statements are true?

(1) They are stated in a standard format

(2) They play an important role in theplanning process

(3) They help ensure consistency indecision making

A.2and3only

B.1,2and3

C.1 only

D.2 only

答案：A

Mission statements do not have a standardformat. Statement 1 is therefore false. They do play an important role in theplanning process. They can be used to help evaluate ａｎｄ implement plans. Theyhelp to ensure consistency in decision making ａｎｄ goal congruence.

5.In the lastperiod an organisation budgeted to work 116,000 hours manufacturing 29,000units. Actual output last period was 26 ,000 units which took 108,000 hours tomanufacture. What was the labour efficiency ratio fｏｒthe last period(expressed as a % correct to one decimal place)?

A.103 .3%

B.93.1%

C.89.7%

D.96.3%

答案：B

Budgeted hours per unit = 4 (116,000 /29,000)

Actual hours per unit = 4.15 (108,000 /26,000)

Labour efficiency ratio= 96.3% (4/ 4.15)

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