Kuis 2 Akuntansi Manajemen

A responsibility center in which a manager is responsible for both revenues and costs

• Revenue center

• Cost center

• Investment center

• Profit center

Three performance evaluation measures for investment centers are, except:

• ROI        

• Economic Value Added

• Liquidity

• Residual Income

ROI is used to measure the relative performance of divisions. ROI can be defined in the following way:

• Operating income/Average operating assets

• Operating income/Sales

• Sales/Average operating assets

• Operating Income/Equity

The transfer price that would leave the selling divisions no worse off if the good is sold to an internal division:

• The maximum transfer price

• The minimum transfer price

• Market based transfer price

• Negotiated Transfer Prices

Calculate the EOQ if:

D = 50000 Q = 500

P = 20 C = 2

• 100

• 1000

• 200

• 2000

When the decisions are made at the very top level of management

• Responsibility Accounting

• Responsibility Centers

• Centralized decision making

• Decentralized decision making

Every firm faces limited resources and limited demand for each product. How if a firm possesses unlimited resources and the demand for each product?

• The firm can maximize the contribution margin

• The firm can express the maximum objective function

• The product mix decision have infinite number of each product

• The firm only have internal constraints

The constrained optimization problem is modeled by:

• Mathematically espressing the objective of minimum total contribution margin

• Mathematically expressing the internal and external constraints

• Mathematically expressing the market demand and machine hours constraints

• Mathematically expressing the linear programming

An approach designed to eliminate waste and maximize customer value is the concept of:

• Just in time

• Economic Order Quantity

• Linear Programming

• Lean Manufacturing

XYZ company produces two types of product A and B, with unit contribution margins of $300 and $600. Generate the objective function of the product

• Z = X + 600Y

• 300X +600 Y = 900

• 300X + 600Y = max Z

• 3X+6Y = Max Z