Strategik Boshqaruv Hisobi

Front

Qiymat zanjiri tushunchasida xarajatlarni tahlil qilish qanday bosqichlarga ajratiladi? Tashqi xarajatlar, shartli xarajatlar, ichki xarajatlar.

Back

Tashqi xarajatlar, shartli xarajatlar, ichki xarajatlar.

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What is the main difference between Traditional Management Accounting and Strategic Management Accounting?

Back

SMA integrates external and competitor-focused information into decision-making.

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Which of the following best describes target costing? Options: Setting a price based on production costs plus a markup, Determining the cost based on market price minus desired profit margin, Using past financial data to predict future costs, A method to allocate overhead costs based on activities

Back

Determining the cost based on market price minus desired profit margin

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Which of the following performance measurement tools is most associated with Strategic Management Accounting? Net Present Value (NPV), FIFO and LIFO valuation, Job Order Costing, Balance Scorecard (BSC)

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Balance Scorecard (BSC)

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Which one of the following is a strategic management process? Options: Evaluate and rank the feasibility and profitability of strategies, considering both capital budgeting and strategic costs/benefits., Providing costings and other information as required to guide routine and non-routine decisions, Analysing variances, developing performance and reward systems, and evaluating internal controls., Resource allocation via budgeting, and giving information to employees setting expectations of activity

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Evaluate and rank the feasibility and profitability of strategies, considering both capital budgeting and strategic costs/benefits.

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What is the primary objective of strategic management accounting?

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To create sustainable value and improve organisation outcomes.

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Strategik boshqaruv hisobi uchun eng muhim bo‘lgan jarayon qaysi?

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Faoliyatni tahlil qilish va strategik qarorlarni qo‘llab-quvvatlash

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Qaysi bayonot strategik boshqaruv hisobining moliyaviy va nomoliyaviy jihatlariga tegishli emas? Nomoliyaviy tahlil mijozlarning xatti-harakatlarini tushunishga yordam beradi, Moliyaviy tahlil foyda va zarar balansini hisoblashni o‘z ichiga oladi, Mijozlarning biznes jarayonlariga ta’sirini o‘rganish strategik boshqaruv hisobi uchun muhimdir

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Strategik boshqaruv hisobi faqat moliyaviy ma’lumotlar asosida ishlaydi

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Qaysi javob strategik boshqaruv hisobining xarajatlarni tahlil qilish usuli bilan bog‘liq?
To‘g‘ridan-to‘g‘ri hisob-kitoblar orqali xarajatlarni baholash, Faoliyatga asoslangan xarajatlarni hisoblash (ABC), Xarajatlarni faqat joriy daromadlar bilan taqqoslash, Faqat o‘tgan yillardagi natijalarga qarab strategiya ishlab chiqish

Back

Faoliyatga asoslangan xarajatlarni hisoblash (ABC)

Front

Select the statement that best defines strategy.

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Strategy requires assessing factors that are outside of the organisation and long-term planning for the future.