Alternative and imputed expenses of the organization. The imputed costs are. Eliminating and unrecoverable costs
Eliminating and unrecoverable costs
Sometimes the terms “recoverable” and “non-recoverable” costs are used instead of the terms “counted costs” and “costs not counted”. Eligible costs are costs that can be avoided by taking an alternative course of action. Unrecoverable costs are costs that cannot be avoided. Thus, only eligible costs should be considered when making decisions. Let's go back to the example already considered, illustrating the accepted and not considered costs. The cost of materials (raw materials) in the amount of 100 thousand rubles. are irreparable and not taken into account when making decisions, and the cost of processing raw materials into a product in the amount of 200 thousand rubles. - removable and, therefore, taken into account for decision making. It is necessary to make the option of the decision that creates income that exceeds the eliminated costs.
Irrecoverable costs, or costs of the past period
These costs are understood as the cost of already acquired resources, when the choice in favor of some alternative cannot affect the amount of these costs. These are costs that arose as a result earlier the decision and which cannot be changed by any decision in the future. Expenses in the amount of 100 thousand rubles, the need for which has disappeared (see the previous example), are precisely irrecoverable costs. The residual value of previously acquired property also belongs to the category of irrecoverable costs. If the machine (machine, mechanism) was purchased 4 years ago for 1,000,000 rubles. with an estimated service life of 5 years and zero scrap cost, the residual value will be 200,000 rubles. with uniform depreciation. This residual value must subsequently be debited from the account, regardless of which alternative course of action is adopted in the future. If the machine were scrapped, then these 200,000 rubles would have to be debited from the account as before.
This amount of costs cannot be changed by any future decision, and therefore the costs in this case are classified as irrecoverable.
Non-recoverable costs are not considered when making a decision, but there is a difference between this category and the category of non-recoverable costs, since not all costs taken into account are irrecoverable. For example, when comparing two alternative production methods, you might find that the costs of basic materials are the same for both methods, and thus the costs of basic materials can be categorized as uncounted costs. But the cost of materials will not be irrecoverable in this case, since they will be incurred in the future.
Imputed costs
There are cost categories that need to be considered when making a decision and data about which are usually not collected within the system. accounting... Information about costs accumulated within the framework of the accounting system, as a rule, is based on information about past payments or payment obligations at a certain time in the future. Sometimes, to make a decision, it is necessary to impute or attribute costs that may not represent real cash costs in the future, and these costs are called imputed (alternative). They can be divided as follows: the cost of lost opportunities is the lost profit (loss of profit). It is connected with the fact that a limited amount of produced resources can be used only in a certain way, which excludes the use of another possible option that ensures profit.
If there are more than two options for using production resources, then the cost of lost opportunities is a lost benefit for the best possible, but not yet realized option.
Imputed costs describe an opportunity that is lost or sacrificed when choosing an alternative course of action requires giving up another.
For example, a company has the opportunity to conclude a contract for the production of a special part. The production of the latter requires 100-hour processing on machine X. The machine operates at full load on the production of product A, so the contract can only be fulfilled by reducing the output of product A. This will mean a loss of 200 thousand rubles in income. The contract will also require additional variable costs in the amount of 1,000 thousand rubles.
If the company concludes a contract, it will incur losses in income of 200 thousand rubles. due to a decrease in the output of product A. This amount is an imputed cost and should be taken into account as part of the cost when negotiating the terms of the contract. The contract price must be set such that at least cover additional costs in the amount of 1,000 thousand rubles. and 200 thousand rubles. imputed costs (which, if the company concludes a contract, will benefit it in a short time).
It is important that the concept of "imputed costs" is applicable only in the case of limited resources. Where resources are not limited, there is no need to sacrifice something (give up something you want), as it happens in the case of a lack of resources. If, in the example, machine X was operating at a return equal to 80% of its potential capacity, then the decision to conclude a contract would not require a decrease in the level of production of product A. Therefore, there will be no loss of income, and the imputed costs will be zero.
Incremental (incremental) and marginal (marginal) costs and revenues.
Incremental (sometimes called differential) costs and revenues are additional costs (revenues) arising from the manufacture or sale of a group of additional units of production.
Incremental costs may or may not include fixed costs. If the fixed costs change as a result of some decision, then their growth will be incremental costs (therefore, funds allocated to increase wages to personnel involved in the direct sale of goods (sellers) should be accounted for as incremental costs). If the fixed costs do not change as a result of the decision, then the incremental costs will be zero. This allows us to say that the incremental rental costs for the premises of the sales department are also zero.
Incremental costs and revenues are, in principle, very similar to marginal costs and revenues. The main difference is that marginal costs and revenues represent additional costs and revenues per unit of product, and incremental ones, also being in their essence additional costs (revenues), are the result of an increase in the volume of production of a whole group of units of a product.
Accounting (management) accounting 2010-2011 academic year
1. Management accounting includes:
financial accounting and reporting
dispatch accounting and control
Planning, accounting and analysis of costs and results of the enterprise
2. Management accounting and controlling
Desirable for any enterprise
obligatory in market conditions of management
not required for the enterprise
3. Management accounting:
conducted without the assumption of options for calculating the final indicators
Assumes variance in cost-benefit calculations
4. The main task of accounting for production costs within the framework of management accounting is:
Information Support enterprise administration for making management decisions
providing information to interested external users
calculation of the company's financial results
5. Users of information generated in the management accounting system:
tax authorities
Leaders at various levels of internal management
credit institutions
6. Management accounting:
has nothing to do with accounting
It is a logical consequence of the development of accounting, its evolution
is the use of accounting data to manage
7. Used meters in the management accounting system:
only monetary meter
only natural meters
only labor gauges
Any meters
8. Use of accounts and double entry in management accounting:
necessarily
Not necessary
impossible
9. Compared to financial accounting, management accounting:
more accurate
Less accurate
the accuracy of financial and management accounting data is approximately the same
10. Management accounting is intended for:
Masters and other management personnel
investors
creditors
11. Departments of management accounting and controlling:
should be part of the company's accounting department
should be separated into independent departments of the plant management
12. The object of management accounting is:
enterprise as a single economic complex
Market sectors, cost centers, centers of responsibility, causes and culprits of deviations
13. Frequency of presentation of information in management accounting:
monthly
daily
quarterly
The faster the better
14. Of paramount importance in management accounting are such properties of information as:
accuracy and versatility
Versatility and speed
speed and accuracy
15. The main purpose of management accounting is:
actual accounting of property
control of internal management
Information for making decisions on managing the economy of the enterprise and checking the effectiveness of their implementation
16. Principle of double entry for management accounting:
obligatory
Not required but desirable
not required
17.Management accounting:
regulated by the state
Not regulated by the state
regulated by the state in terms of the composition of the enterprise's costs included in the cost
18. Management accounting for the coverage of accounting objects:
Broader than financial accounting
already financial (accounting) accounting
equal to financial accounting
19. The question of the need to keep management accounting at the enterprise is decided by:
Ministry of Finance of the Russian Federation
enterprise creditors
Enterprise management
20.Expected, forecast, planned values \u200b\u200bare included in the system:
Management accounting
accounting
21. The personal (job) composition of users of information and reporting data should be determined:
in accounting
In management accounting
in tax accounting
22. The most prompt information should be:
in tax accounting
in accounting
In management accounting
23. The "How it should be" orientation is most consistent with:
Management accounting
accounting
24. For management accounting it is more important:
Correct assessment and comparison of forthcoming costs, expenses, revenues and other income
missed opportunity
25. Areas of greatest risk in business, bottlenecks in the organization's activities, ineffective or unprofitable types of products and services are more fully identified:
in accounting
in tax accounting
In management accounting
26. By the nature of the application, management accounting:
Versatile, possible in any business organization
only possible for limited use
27. The element of management accounting is:
Cost accounting
statistical accounting
28. The element of management accounting is:
the financial analysis
Management analysis
technical analysis
29. The element of management accounting is:
the financial analysis
Budgeting
technical analysis
30.The main purpose of the operational management accounting of an enterprise operating in normal conditions is:
reduction of enterprise costs
Ensuring maximum profit
increase in sales
31. Use of financial accounting data for management:
included in the management accounting system
not included in the management accounting system
The issue is resolved at the discretion of the company's management
32. Management accounting in terms of content, characteristics of accounting items:
should be the same with financial (accounting) accounting
May be more informative in terms of the depth of disclosure of indicators
is less informative compared to financial (accounting) accounting
~ Topic 2. Concept and terminology of the classification of costs and results of activities
33. In management accounting, costs are accepted for consideration:
only paid
only variables
only reflected on an accrual basis
34. Costs of fixed and working capital:
are necessary only at the initial stage of the operation of the enterprise
Required throughout the entire operation of the enterprise
35. Between the costs and results of the enterprise there are:
quantitative relationships
cost dependencies
Quantitative and cost dependencies
36. The costs of the enterprise for the reporting period and the outflow of means of payment associated with entrepreneurial activity:
this is the same
differ in the form of spending
Differ in form, content and amount of costs
37. Value added:
national economic statistic that cannot be determined within an enterprise
taxable indicator without determining its real value
An indicator that can be used in management accounting
38. Marginal cost:
always less prorated
As a rule, equal to the proportional part of variable costs
39 Edge (border) financial sustainability (security) this TD-0.0:
The difference between the break-even sales volume and its maximum forecast value
difference between planned and actual sales
40. Stock financial strength enterprises are:
the difference between the maximum sales volume and the sales volume corresponding to the point of zero profit
The difference between the actual revenue received and the value of the break-even point in value terms
41.The amount of fixed costs of the enterprise is equal to:
The difference between marginal income and profit from product sales
the sum of profit from sales and the total amount of variable costs
42 The point of zero profit is calculated by dividing the sum of fixed costs:
by the total cost of the product
by the amount of profit from the sale of the product
By the amount of marginal income per unit of production
43. The company's marginal income is:
The difference between sales revenue (excluding VAT and excise taxes) and the total amount of variable costs
the difference between sales revenue (excluding VAT and excise taxes) and the total fixed costs of the reporting period
44. The company's marginal income (coverage amount) is:
The amount of profit from sales and the amount of fixed costs
the amount of profit from sales and the amount of variable costs
45. Profit from product sales is equal to:
the difference between sales revenue (excluding VAT and excise taxes) and the total fixed costs
The difference between marginal income and total fixed costs
46. \u200b\u200bThe method of extreme points (method of high and low points) in the management of accounting in an organization is used to:
47. Expenses are recorded by cost item:
For management purposes (for management accounting purposes)
in the formation of expenses for ordinary activities
this grouping of expenses is not used at the enterprise
48. With an increase in production and sales, the unit cost of production decreases due to:
variable costs
fixed and variable costs
relevant expenses
imputed costs
49. Variable costs can be:
costs that may change as a result of new decisions
unit costs that do not change when production changes
Unit costs that change when production changes
50. Expenses and expenses of previous reporting periods for the enterprise
always relevant
Always irrelevant
partially relevant
51 The incurred costs are comprised of:
accounting (real) costs
Economic costs of production and marketing of products
52. The cost of purchasing raw materials, materials, fuel is:
internal costs of the enterprise
External costs for core business
53. Gross costs are:
all costs of the enterprise for this reporting period
The sum of fixed and variable costs related to the production of products
54. Deferred expenses are formed by:
stable liabilities of the enterprise
Working capital of the organization
enterprise profits
55. Firms with high variable costs typically:
Material-intensive production
high level automation
56. The costs of raw materials and basic materials belong to the group:
indirect costs
overhead costs
Direct costs
57. Expenses for the internal movement of goods belong to the group:
Indirect costs
direct costs
overhead costs
prorated costs
58. The amount of lost profits affects:
Real costs of the period
average costs
actual expenses of the enterprise
59. Real costs of the reporting period:
always above average costs
always below average costs
May be higher or lower than average costs
60. Reservation of costs within the reporting year is used in accounting:
real costs
Average costs
costs of a loss-making enterprise
61. Imputed expenses are most often taken into account:
In pricing
to determine the financial result of sales
in determining financial value
~ Topic 3. Basic models of management cost accounting
62. Management accounting information is designed to optimize the ratios:
costs - output
costs - sales proceeds
Cost is the result
Within a short period of time (month, quarter, year)
during the entire operation of the enterprise
64. Progressive spending increases at the rate of:
Faster than production volume
slower than production growth
growth in production volumes does not affect the value of progressive costs
65.Degressing costs change at rates:
Lower than production volume
higher than the production volume
the volume of production does not affect the value of degressing costs
66. The most accurate results of dividing costs into fixed and variable are achieved using:
analytical method mini-maxi
Statistical methods (least squares, correlations, etc.)
67. Calculation of the zero profit point:
Assumes that the value of variable and fixed costs remains unchanged in a given period
allows for the possibility of changing these costs
has nothing to do with the amount of fixed and variable costs
68. If the volume of production increased, ceteris paribus: (under the full cost method)
unit cost finished products increase
The unit cost of finished products will decrease
unit cost of finished goods will remain unchanged
69. The marginal profit of a normally functioning enterprise for the same period of time:
Usually higher profits from product sales
generally lower profit margins
must be equal to the profit from the sale of products, goods and services
generally below variable costs per unit of output
70. The impact on the amount of revenue in management accounting is achieved by:
minimization of various groups of costs
Participation in the regulation of sales prices, calculating the value of the marginal planned revenue
71. Growth money at the enterprise by the end of the reporting period:
will certainly be if the company is profitable
Has nothing to do with the results of the financial and economic activities of the enterprise
72. Current costs of the main activity of the enterprise are carried out due to:
fixed assets
Working capital
major and working capital organization
73. Income from sales includes:
interest income on bonds
Revenue from the sale of finished products
dividend income
74. Margin costs are:
costs that are attributed to the cost of a unit of production and WIP (work in progress)
costs that are not the responsibility of a particular manager
The cost of producing an additional unit of output
costs not taken into account when evaluating reserves
75. The costs of the enterprise change in proportion to the volume of activities, at the same time, these costs per unit are constant. These costs can be defined as:
fixed costs
Variable costs
indirect costs
76. According to the method of inclusion in the cost of production, costs are divided into:
relevant and irrelevant
Direct and indirect
regulated and unregulated
main and overhead
77. Relevant costs depend on:
from the age of the enterprise
on the volume of activities and sales
From the management decision
on the scale of the enterprise
78. Fixed costs of the enterprise:
Unchanged in the total cost
constant per unit of production
79. Variable costs of the enterprise:
always directly proportional to production and sales volumes
May be partially proportional, progressive and regressive
80. Progressive expenses:
reduce production costs
Increase production costs
do not have any effect on the cost of production
81.Degression costs:
Promote profit growth
hinder the increase in profits and profitability
have no effect on the profit of the organization
82. The concept of "Economic benefit" and "Income" for the enterprise:
this is the same
these are different, unrelated concepts
They are interconnected, but different concepts
83. To make a decision on the choice of one of the alternative options for action, information is needed on:
total income and expenses for each option
Relevant costs and income
controlled and uncontrolled costs
84. When dividing costs in relation to the volume of changes in production, there are:
direct and indirect costs
standardized and non-standardized costs
Fixed and variable costs
85. The criterion for allocating fixed and variable costs is their dependence:
From changes in production
from applied solutions
from assignment to a specific product or division
86.Direct material costs are:
material costs for the whole enterprise
material costs used in production process
Raw materials and materials for the manufacture of products used in the production process
87. Rent fee storage facilities - this is:
variable, overhead, indirect costs
variable, overhead, direct costs
variable, basic, indirect costs
Fixed, overhead, indirect costs
88. Accounting reflects:
margin costs
alternative costs
differentiated costs
Indirect costs
89. The grouping of costs into fixed and variable costs is necessary for:
Analysis and forecasting of production break-even
definition of product structure
analysis of investment performance
90. With an increase in production:
Fixed costs per unit are reduced while variable costs per unit remain unchanged
fixed costs per unit of production remain unchanged, while the variables increase
fixed costs for total output remain unchanged, while variable costs per unit of output increase
91. Carrying amount of old equipment:
represents the relevant expenses
Not a relevant expense
may be considered relevant and irrelevant expenses depending on the situation
92 The imputed (economic) costs are
Relevant costs
irrelevant costs
discrete costs
93. Correlation-regression analysis is used in the framework of:
Allocations of costs to variables and fixed
determining marginal costs
to select a cost accounting method by location of their formation
determining relevant income
94. The analytical method (the method of assessing each cost item) when maintaining management accounting in an organization is used to:
calculating the unit cost
Separation of expenses into variable and constant components
determining the payback period
calculating the cost of related products
95. The method of least squares in management accounting in an organization is used to:
calculating the unit cost
Separation of expenses into variable and constant components
determining the payback period
calculating the cost of related products
96. With an increase in the volume of activity, the gross margin profit:
Increases
decreases
remains unchanged
97. Discrete expenses include:
Costs for the development of new types of products, for R&D
costs for heating and lighting of the workshop building
direct material costs
direct labor costs
98 Costs not associated with the consumption of resources in this reporting period and recoverable past or probable future costs of the enterprise are:
Estimated costs
labor costs
material costs
production preparation and development costs new products
99. Depending on the management tasks to be solved, costs are divided into:
Relevant and irrelevant
discrete
direct and indirect
100. If the cost responsiveness is one, this means:
101. If the cost response ratio is equal to one, then the costs are:
Proportional variables
permanent
degressive variables
progressive variables
102. If the cost response rate is greater than one, this means:
cost growth lags behind volume growth
Cost growth outpaces volume growth
cost change equals volume change
103. If the cost response rate is less than one, this means:
Cost growth lags behind volume growth
cost growth outstrips volume growth
cost change equals volume change
104. Accounting in costs of the amount of interest accrued on equity is necessary because:
Money, even your own, is worth money
there is a desire to increase costs in order to reduce taxable profit
this reduces entrepreneurial risk
105 The amount of lost profits affects:
The choice of one or another option for management decisions
indirect cost allocation results
reflection of the actual expenses of the enterprise on the accounts
106. If an enterprise sells goods at prices higher than the cost price, but does not receive money for it, then it:
Will have a profit in reporting, but not have cash
will have neither profit nor money
will have accounts payable
107. Can a business organization with a lot of money in current and foreign currency accounts be unprofitable:
no, this is impossible
~ Topic 4. Management accounting of costs by type and purpose
108. The calculation of costs at the national economic level is carried out according to the data of the grouping of costs of enterprises:
by cost item
By cost elements
by cost elements and costing items
109. The composition of costs used by enterprises by calculation items:
regulated by law
regulated by the tax office
Determined by the enterprise itself
110. To the greatest extent, responsibility for the amount of consumption of materials in production is ensured by:
Method of primary documentation
countdown method
inventory method
111. If prices for raw materials and supplies tend to decrease, then the use of the FIFO method by the enterprise will lead in the reporting period to:
reducing the cost of used materials
increase profits
Reducing the cost of residual material resources
an increase in the cost of residual material resources
112. The release of materials for production is strictly limited. This is achieved by:
Preliminary control
follow-up control
113. The consumption of materials in production is reflected:
in the invoice
In the limit fence card
in the production report
in balance
114. The method of diminishing balance when calculating depreciation is advisable to apply:
if the fixed asset brings approximately the same income during the entire period of its use
If fixed assets have the highest productivity at the beginning of their useful life, and at the end, the costs of their current repairs significantly increase
115. It is advisable to use the straight-line depreciation method:
If the fixed asset brings approximately the same income over the entire period of its use
if fixed assets have the highest productivity at the beginning of their useful life, and at the end, the costs of their current repairs significantly increase
if the company's income is highly dependent on the volume of products produced on a specific equipment
116.Under equal conditions, the minimum amount of material costs in the reporting period (in the presence of inflation) is provided by:
FIFO method
LIFO method
average price method
117 The amount of amortization accrued for the reporting period is generally lower:
in management accounting
In tax accounting
118 Depreciation of fixed assets:
increases the profit of the enterprise
Reduces potential profits
has no effect on profit
119 The amount of depreciation of the same items of property, plant and equipment and intangible assets, as a rule:
higher in accounting (financial) accounting
Higher in management accounting
should be the same in financial and management accounting
120 Depreciation of property, plant and equipment is reflected:
in the statement of cash flows as an expense
in the statement of cash flows as income
in the profit and loss statement as a separate line
In the report on the execution of the budget of general production costs
121. Determination of the amount of raw materials and materials consumed during the reporting period in cumulative registers, compiled on the basis of primary documents for the release of materials into production, is the content of:
Cumulative total (primary documentation)
retrograde method
inventory method
122. Determination of the consumption of materials by reverse counting based on the volume of products produced and the specific standard consumption is the content:
cumulative
Retrograde method
inventory method
method of estimating the consumption of materials at the purchase price
123. Estimation of the consumption of material resources after each release to production or sale is made using the following methods:
Continuous FIFO or LIFO
periodic FIFO or LIFO
124. The writing-off of inventory items to the costs of the enterprise at the highest price, regardless of the sequence of acquisition, is made according to the method:
fixed price estimates
125. The writing of inventory items to the costs of the enterprise at the minimum price, regardless of the sequence of acquisition, is made according to the method:
fixed price estimates
126. The calculation of wages by multiplying the number of units of production by the specific rate of its payment is made when:
Piecework payment
time-based payment
calculation of temporary disability benefits
127. The calculation of wages by multiplying the number of hours recorded in the working time card by the wage rate is carried out when:
piecework payment
Time-based payment
material incentives
128. Costs for minor maintenance:
include in deferred expenses
Attributed to the cost in the reporting period when they occurred
credited to financial results as losses
include in the cost of fixed assets
129. Product development costs are:
singleton costs
Complex costs
period expenses
130. Cost of returnable waste:
Not included in the cost of production
included in production costs
131.The signal document is:
limit fence card
Requirement with a diagonal red line
tax office order to pay a fine
132. Direct labor costs include:
wage shop manager
chief accountant's salary
economist's salary
Wages of workers and engineering and technical personnel whose activities are related to specific type products
133.The calculation costs are:
Interest on equity
workers' wages
r&D costs
134. The calculation costs are:
Depreciation
workers' wages
r&D costs
135. The calculation costs are:
Risk costs
workers' wages
r&D costs
136. Primary documents are drawn up:
implicit accounting costs
alternative costs
Material costs
137. The estimated consumption is:
lost profit
Interest on capital
138. Expenses for the development of mass production of products:
Repaid monthly from the start of production based on cost estimates and planned production volume
included in the valuation of fixed assets
139. The assessment of the total consumption of material resources without an assessment of each of their release into production is carried out using the method:
continuous FIFO or LIFO
Periodic FIFO or LIFO
140. The assessment of consumed materials at current market prices is made when:
Permanent revaluation method
valuation at fixed prices
hIFO method
valuation at average prices
141. The assessment of consumed resources at predetermined prices is made when:
method of permanent revaluation
Estimated at fixed (accounting) prices
hIFO method
valuation at average prices
142. The HIFO and LOFO methods can be applied:
In management accounting
in financial accounting
in tax accounting
143 In industries with continuous consumption of raw materials to determine the amount of raw materials consumed, it is advisable to use:
cumulative method
Retrograde method
fixed price valuation method
144. For managerial accounting of working time:
enough timetable data
Need more information on time spent on execution individual works
145. Incentive payments include:
Compensation payments related to working hours and working conditions
additional payments for work at night and for overtime work
temporary disability benefits
146. Estimated costs include:
director's salary
equipment rental cost
Depreciation of assets and interest on equity
147. Estimated costs include:
discrete expenses
Rent of property owned by owners
the cost of renting buildings for general utility purposes
148. Estimated costs include:
salaries of employees
the cost of renting a workshop building
Risk costs
~ Topic 5. Calculation of costs by places of formation, centers of responsibility and budgeting
149. The costs of which grouping will be higher:
Cost fields
areas of expenditure
cost locations
cost center
150 Costs of the cost center and center of responsibility for the same division of the enterprise:
always coincide in the amount of costs
never coincide with each other
May be the same, but may be different
151. Territorial isolation of the place of expenses:
Mandatory
desirable
does not matter
152. Territorial isolation of the center of responsibility:
obligatory
Desirable
does not matter
153 Should the division of cost centers be the same as the division of an enterprise into workshops, departments, laboratories, etc .:
yes always
No, not required
154 Places and cost centers with poorly regulated costs have with production and sales volumes:
Degressive or progressive connection
proportional relationship
155. The composition financial budget turns on:
production budget
forecast budget
sales budget
Profit and loss budget
156.The operating budget includes:
cash flow budget
General production costs budget
forecast balance
investment budget
157. The static (fixed) budget is calculated for:
several options for activities
Specific level of activity
158. A flexible budget is calculated for:
Several options for activities
specific level of activity
for a set of technical and economic indicators
159. The initial stage in the preparation of operating budgets is to develop:
production budget
Sales budget
forecast profit and loss statement
cash flow budget
160. Grouping of costs by places of formation is necessary:
To control the costs of production and sales
to determine product costs and period costs
to determine the norms of product costs
161. Transfer prices at the enterprise are:
settlement prices with suppliers
settlement prices with buyers
Internal prices of settlements between divisions of the enterprise
162.In the context of cost centers, it is advisable to plan and take into account:
only direct costs
only indirect costs
direct and indirect costs
The issue is resolved individually for each cost center or their homogeneous groups
163. Total costs of the reporting period, taken into account in the context of cost centers and centers of responsibility:
will be equal to the total costs for the whole enterprise
There will be more total costs for the enterprise
will be less than the final result for the enterprise as a whole
164. Cost accounting in the context of places of their formation:
Helps to improve the accuracy of costing
makes the calculation less accurate
165. The initial value in the cost budgeting system industrial enterprise is an:
volume of production of products, works and services
Volume of sales
production capabilities of the enterprise
166.Divisions whose managers are responsible only for the proceeds from the sale of products, goods, services and for the costs associated with their sale are called:
Sales centers
profit centers
investment centers
167. Achieving the maximum return on invested capital, increasing the value of the enterprise is the main task of the following center of responsibility:
profit center
sales center
recurrent cost center
Investment Center
168. The accounting department of an enterprise is:
profit center
sales center
Cost center
investment center
169 Level of detail by location and cost center for each facility:
Individual
can be normatively defined
the same for everyone
170. The cost budgeting method is designed mainly to solve the problem:
Control over the amount and economy of costs
calculating financial results
correct allocation of indirect costs
171.When keeping records of costs in the context of places of their formation, it is recommended to apply the following rates of distribution of indirect costs:
Workshop rates
plant-wide rate
detailed rates
172 Budgeting and Cost Control Needed and Possible
only in commercial organizations
only in budgetary institutions
Both in commercial and budgetary organizations
173 Cost Allocation Methods auxiliary production and ways of allocating overhead costs in the budgeting process:
They are used to compile estimates
used to determine the margin profit by product
do not apply at all
174 Cost centers should consider:
All direct and indirect costs associated with the work of this unit
only irrelevant expenses related to the work of this department
only general overheads allocated to divisions
only discrete costs associated with the operation of this unit
175 For cost centers, consider only:
Indirect (in relation to the types of products) costs associated with the work of this division
relevant costs associated with the work of this department
general operating expenses allocated to divisions
discrete costs associated with the operation of this unit
176. One of the basic principles of cost accounting by responsibility centers is:
Personal responsibility of the head of the responsibility center
responsibility centers should accumulate primary and secondary costs
177. One of the basic principles of cost accounting by responsibility centers is:
Development of internal reporting forms for each center
responsibility centers should accumulate variable and fixed costs
responsibility centers should accumulate relevant and irrelevant costs
178. One of the basic principles of cost accounting by responsibility centers is:
Linking the center of responsibility with organizational structure management
responsibility centers should accumulate variable and fixed costs
responsibility centers should accumulate relevant and irrelevant costs
179. The center of responsibility is:
any factor whose change affects the total cost
A segment of an organization or an area of \u200b\u200bactivity for which it is advisable to accumulate costs, revenues, etc. and which are the responsibility of the manager of the corresponding management level
180.The totality of expenses of an enterprise, regardless of their intended purpose, the degree of completion of production processes and production results, is:
cost center
Cost field
overhead costs
center of responsibility
181. Places of costs involved in the manufacture of products from waste or having a designated purpose as pilot plants are called:
Associated places of costs
subsidiary cost locations
182 Places and cost centers distinguish:
in accounting
In management accounting and controlling
in tax accounting
183. The most accurate results of calculating the cost of mutually rendered services are achieved if:
the cost of one, the most common service (water and electricity supply, etc.) is taken at the level of the state tariff
The calculation is performed using systems of linear or nonlinear equations
184. Cost accounting by places and centers of formation:
Promotes a more accurate calculation of the unit cost of the final product
makes it difficult to accurately calculate the costing of final products and services
has no effect on the calculation
185.Budgeting is:
technical side of cost benefit accounting
Work that allows the company to "make ends meet", ie. costs and their sources
186 Sales and internal transfer prices should be calculated or analyzed from:
financial (accounting) accounting
Management accounting
tax accounting
187. The most common centers of responsibility in the enterprise are responsible for:
For spending money, but not for generating income
for receiving income
for spending money and earning income
~ Topic 6. Accounting and distribution of costs by objects of calculation
188. Calculation of the unit cost is mandatory in the system:
accounting (financial) accounting
Management accounting
tax accounting
189. Method of allocation of expenses between reporting periods:
Affects the unit cost
has no effect on the costs of costing objects
affects only the amount of the company's marginal income
190. More informative are:
Elective cost estimates
cumulative cost estimates
parametric cost estimates
191. When the level of sales is less than the volume of production, the unit cost products sold (full cost accounting method is used):
will be lower than usual due to lower margins
Will be higher by attributing a fixed portion of sales costs to a smaller number of products sold
will remain the same due to the lack of dynamics of the constant part of general production and general expenses
192. Equivalent calculations are most applicable in:
mechanical engineering
193. Calculation of the cost of production, calculated on the basis of the cost of machine-hour of equipment operation:
More accurate than other calculation methods
less accurate than in case of order and conversion costing
does not affect the accuracy of the calculation
194. Pricing policy of the enterprise in market conditions:
should be determined on the basis of the ratio of supply and demand for a product without taking into account its cost
Should take into account the company's own costs of production and sales
should proceed from the financial capabilities of the buyer
195. Calculation of the unit cost of goods sold for modern enterprise:
mandatory in management accounting
196. In conditions of material-intensive production, it is advisable to choose as the basis for the distribution of indirect costs between individual types of products:
number of manufactured products of each type
The cost of the material resources required to manufacture each item
the cost of direct costs required to manufacture each product
machine time (machine clock, standard clock, etc.)
197 Calculation of the unit cost is used:
Only in the management accounting system
in tax accounting and management accounting systems
only in the financial accounting system
only in the tax accounting system
198. Calculation of the cost of production calculated on the basis of the cost of machine-hour of equipment operation requires:
accounting for all production costs by type
Accounting for the time spent on machinery and equipment
199. Calculation of the cost of a unit of products sold for a modern enterprise:
mandatory for tax reasons
The case is purely voluntary, but desirable
in management accounting optional
200. Calculation of the unit cost:
Can be used in pricing
has nothing to do with pricing
201. With simultaneous production from the same raw material different types products are:
parametric cost estimates
Costing related products
do not make cost estimates at all
202. More accurate results of calculation of the cost per unit of product are achieved:
with the same distribution base for complex costs
With different bases of distribution of costs included in the complex of costs
the accuracy of the calculation mainly depends on the cost forecasting methods
203.The bases for the distribution of indirect costs are:
quantitative indicators only
only cost indicators
Quantitative and cost indicators
204. When calculating the cost of mutually rendered services, which method is the most accurate?
method using fixed (planned) prices
Method using a system of equations
direct distribution method
sequential distribution method
205. When calculating the allocation ratio, according to the one-way method (direct allocation method), the costs of primary places are allocated proportionally:
production volume of end cost centers
wages of primary cost centers
The volume of services consumed in total by all divisions of the enterprise
206. The object of calculation can be considered:
Machine-hour of equipment operation
customer
the supplier
207. Process and methodology for calculating the cost of a unit of production:
regulated by
It is voluntary
208. Consolidated cost accounting can be organized:
index method
inventory method
By semi-finished and non-semi-finished method
extreme point method
209. The object of calculation can be considered:
Semifinished
customer
the supplier
210. In the mass production of homogeneous products for costing, as a rule, it is used:
Conversion method
custom method
211.In an enterprise that produces several types of products, each of which passes several technological stages manufacture it is most advisable to use:
simple one-turn calculation
simple multi-turn calculation
coefficient single-turnover calculation
Multi-turn ratio calculation
212.The possibility of attributing costs or their part to specific separate types of products and services is a distinctive feature of:
transverse calculation
process-by-process calculation
Custom costing
213. Unit cost will be more accurate using:
flat rate of distribution of indirect costs
Differentiated rates (for each type of indirect costs)
214 Unit cost will be least accurate when using:
Factory flat rate allocation of indirect costs
uniform workshop rates for the distribution of indirect costs
differentiated rates (for each type of indirect costs)
215 Equivalent factor calculation is used:
When calculating products with similar characteristics, but differing in some properties
for individual production
216. When using the by-product elimination method for the purposes of calculating the cost of associated products:
at a truncated cost
at variable costs
At fixed prices
217. In cases where several main products can be distinguished from related products, and the rest are considered by-products, the organization that is going to analyze the profitability of each product uses:
residual value method
cost allocation method
Combined method
218. A detailed list of costs included in the cost of products and services contains:
In elective costing
in cumulative costing
in the consolidated cost calculation
219 Equivalent calculations are most applicable in:
textile industries
mechanical engineering
Food Industry
220. Customized calculation is applied:
for serial production of mass products
In the manufacture of custom-made products or one-off
in a continuous production process
221. The purposes of management and financial accounting are simultaneously grouped by:
Elements
costing items
factors of production
222. It is preferable to have as cost accounting units:
value units
Natural (physical units) measurements
units of measurement of labor intensity, machine capacity of products
223. Scope of application:
production of paints, cars, bricks
Aircraft, turbine manufacturing
manufacture of footwear
production of soft drinks
224. The Cost Bearer is:
Any factor whose change affects the total cost
a segment of an organization or an area of \u200b\u200bactivity for which it is advisable to accumulate costs, revenues, etc. and which are the responsibility of the manager of the corresponding management level
this is a subdivision within the enterprise directly related to certain types of expense
225. The most reasonable for a unit, which is characterized by a high degree of automation and mechanization of production, is the following base for the distribution of overhead costs:
number of labor hours (man-hours)
Number of machine hours
wages of key production workers
direct material costs
226. The calculation that is intended to calculate the coverage rate is:
design estimate
full cost estimate
Reduced cost calculation
227. Objects of calculation (cost carriers) can be:
only terminal for this enterprise products and services
Final products, semi-finished products, services of auxiliary production and service farms
228. Data of the calculation of the cost of a unit of finished goods:
have nothing to do with the company's balance sheet
Are reflected in the balance sheet of the enterprise
depending on the chosen option of accounting policy are reflected or not reflected in the balance sheet
229. The presence of a detailed regulatory economy at the enterprise:
Affects the accuracy of calculating the actual cost of production
has no effect on the calculation accuracy
230 The most accurate calculation of the actual cost per unit of production is calculated on the basis of cost information:
reporting month
reporting quarter
Of the reporting year
231. From the preliminary (before the start of production) the most accurate calculation:
estimated (design and estimate)
planned
Regulatory
232. Parametric calculations are:
costing of products
calculation of the cost of services
Calculation of the cost of one hour of equipment operation, unit of machine productivity, content of useful substances in the product, etc.
233 Equivalent calculations are:
For homogeneous products
for dissimilar, disparate products
there are no such estimates
234. The method of distribution when calculating the cost of related products:
used in all cases
They are used when products of related production cannot be divided into main and by-products.
do not use under any circumstances
235. The advantage of calculating on the basis of the cost of machine-hour of equipment operation:
Taking into account the labor intensity, machine intensity of production of certain types of products
accurate calculation of calculations
236 Equivalent calculations are a variety of:
custom
Peredelny
normative
237. For a monopolist enterprise, make up a calculation of the total cost of a unit of production:
It is necessary
desirable
prohibited
238.The lower boundary of the price of the manufacturer's enterprise is:
direct costs
The amount of variable costs
total production cost
239. Newly mastered products are calculated:
Design and estimate calculation
standard calculation
240. The cost of machine-hour of equipment operation can be calculated using:
cumulative costing
elective calculation
Parametric calculation
241. The assignment of all indirect costs to types of products implies:
Complete cost estimate
margin calculation
elective costing
cumulative costing
242. Determination of coverage rates for each type of product is made when applying:
Reduced costing
elective costing
normative calculation
243. Absolutely accurate distribution of the total amount of indirect costs by type of product:
possible if they are distributed in proportion to labor costs
possible if they are distributed in proportion to the volume of production
possible with their distribution in proportion to the consumed energy
Allocation always allows for inaccuracy
244. When using the equivalent calculation, the use of conditional natural indicators:
necessarily
Not necessary
245. For a given reporting period and a certain type of product, the minimum costs should be in:
standard cost estimate
normative calculation
Actual costing
246. When calculating the cost of individual orders and services, it is advisable to provide for the repayment (compensation) of overhead costs:
In terms of direct costs
by summarizing all overheads in one item
ignore overheads at all
~ Topic 7. Regulatory accounting and standard cost based on full costs
247. Lack of strict regulation; cost accounting within the norms; attribution of expenses in excess of the norms to the perpetrators or to financial results; lack of current accounting of changes in norms; using a variance account for each cost element - typical for:
order-based cost accounting
regulatory cost accounting
Standard costing method
248. Accounting for expenses within the norms, the assignment of expenses in excess of the norms to the “Sales” account, the use of an account of deviations of the actual cost from the normative one is typical for:
order-based cost accounting
Regulatory method of cost accounting
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