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WorksheetsPRODUCT & SERVICE COSTING
Total questions: 18
Worksheet time: 9mins
'A product' is described as ...
a thing produced by labour or effort.
a system that provides the public with something it needs.
the work or the quality of work done by somebody when servicing a customer.
Which of the following does NOT define 'a service'?
A system that provides the public with something it needs.
A thing produced by labour or effort.
The work or the quality of work done by somebody when servicing a customer.
Which of the following is considered as 'a product'?
A beauty parlour
A barbershop
A smartphone
Which of the following is considered as 'a service'?
A fast food chain
A farmers' market
An electrical appliance store
A hotel room is classified as ...
a type of food
a personal space
a type of accommodation
A function of a product or service refers to ...
a common quality that something has.
a special activity that something can do
something important, special or interesting that it has
Dua produk berbeda diperoleh dengan memurnikan satu bijih besi. Proses pemurnian akan dianggap sebagai
proses reduksi
proses ekstraktif
joint process
mixed cost process
process costing
Empat departemen (Cat, Kayu, Perangkat Keras, Atap) di outlet pasokan bangunan masing-masing menempati ruang lantai 10.000, 50.000, 20.000, dan 15.000 meter persegi. Jika total sewa adalah sebesar $104.500, berapakah sewa akan dialokasikan untuk Departemen Perangkat Keras?
$20,000
$ 5,500
$52,500
$22,000
$104.500
Titik di mana dua atau lebih produk muncul dalam bentuk yang dapat diidentifikasi secara terpisah dikenal sebagai:
joint point
change point
split-off point
break-even point
Perusahaan Merhaba memproduksi 5.000 unit produk X dan 4.000 unit produk Y dalam proses produksi bersama (joint product). Jika faktor bobot 2 ditetapkan untuk setiap unit produk X dan faktor bobot 4 ditetapkan untuk setiap unit produk Y, jumlah unit tertimbang adalah:
produk X 10,000 units and produk Y 16,000 units
produk X 5,000 units and produk Y 4,000 units
produk X 2,500 units and produk Y 1,000 units
tidak ada jawaban yang benar
Karakteristik produk bersama (joint product)
produk bersama mempunyai hubungan fisik yang sangat erat satu sama lain dalam proses produksinya
satu produk atau lebih dari produk bersama secara signifikan nilainya lebih tinggi dari produk yang lain
dalam proses produksinya mengalami titik pisah
produk dapat langsung dijual atau diolah lebih lanjut setelah mengalami split-off
tidak ada jawaban yang benar
Fixed Cost include. . .
Salaries
Supplies
Taxes
Rent
Water
The process of assigning a selling price to a good or service
Costing
Pricing
As a business makes more items, some costs may increase i.e additional materials or labor, the cost changes in relation to change in business activity, this is a form of....
Variable cost
Fixed Cost
Cost Behavior
Costs that remain constant even if activity or production level changes
(a)
Goals of Pricing
meet customers' price
generate sales that produce specific profit
break even
obtain a given share of the market
Which of the following is an example of a tangible product?
lawn care
accounting services
customer service
computer
Which of the following would be an example of a direct materials cost?
engine on an airplane
lubricant used to manufacture a lighting fixture
glue used to build cabinets
nails used to manufacture a table
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