F5 P4

Q106: Concerning limiting factor analysis, is the statement "If there is one limiting factor, the best contribution would be earned by maximizing the contribution per unit of that limiting factor" TRUE or FALSE?

• true'
• false'

Q107: Is the statement about depreciation TRUE or FALSE? "Depreciation is not a relevant cost because it is not a cash flow."

• true'
• false'

Q108: Is the statement about the decision rule for make or buy decisions TRUE or FALSE? "When there are no limiting factors restricting the in-house production capacity, the relevant costs are the differential costs between the two options."

• true'
• false'

Q109: Regarding outsourcing, is the statement "The outsourcing option is likely to give management more direct control over the work of products or services from external suppliers" TRUE or FALSE?

• true'
• false'

Q110: Is the statement "A budget is a quantified plan of action for a forthcoming accounting period" TRUE or FALSE?

• true'
• false'

Q111: Is the statement "Control is not one of the objectives of a budgeting system" TRUE or FALSE?

• true'
• false'

Q112: Concerning planning, is the statement "Planning forces management to look ahead, to set out detailed plans for achieving the targets for each department, operation, and each manager" TRUE or FALSE?

• true'
• false'

Q113: Is the statement "The activities of different departments or subunits of the organization do not need to be coordinated to ensure maximum integration of effort towards a common goal" TRUE or FALSE?

• true'
• false'

Q114: Is the statement about budgetary planning and control systems requiring managers of budget centers to be made responsible for achieving budget targets TRUE or FALSE?

• true'
• false'

Q115: Regarding budget measurement, is the statement "A budget is a yardstick against which actual performance is measured and assessed" TRUE or FALSE?

• true'
• false'