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WorksheetsUTS PG AM
Total questions: 25
Worksheet time: 19mins
Perspektif balanced scorecard yang berfokus pada penggunaan modal intelektual perusahaan untuk beradaptasi dengan kebutuhan pelanggan melalui inovasi produk atau layanan adalah:
perspektif pembelajaran dan pertumbuhan
perspektif nilai pelanggan
perspektif bisnis internal
perspektif keuangan
Perspektif balanced scorecard yang membahas hal-hal yang perlu dilakukan organisasi dengan baik untuk memenuhi kebutuhan dan harapan pelanggan:
perspektif pembelajaran dan pertumbuhan
perspektif nilai pelanggan
perspektif bisnis internal
perspektif keuangan
Perspektif balanced scorecard yang membahas seberapa baik organisasi memenuhi kriteria berbasis pelanggan tertentu adalah:
perspektif pembelajaran dan pertumbuhan
perspektif nilai pelanggan
perspektif bisnis internal
perspektif keuangan
Perspektif balanced scorecard yang membahas kekhawatiran tentang pertumbuhan organisasi adalah:
perspektif pembelajaran dan pertumbuhan
perspektif nilai pelanggan
perspektif bisnis internal
perspektif keuangan
Serangkaian proses yang mengubah input menjadi layanan dan produk yang digunakan konsumen disebut
kompetensi inti
rencana operasional.
rantai nilai.
siklus hidup produk.
Sebuah rencana jangka panjang yang memenuhi tujuan dan sasaran organisasi dikenal sebagai
gaya manajemen.
strategi.
pernyataan misi.
misi operasional.
Cost driver
menyebabkan biaya tetap naik karena perubahan produksi.
memiliki hubungan sebab akibat langsung dengan biaya.
dapat memprediksi perilaku biaya variabel, tetapi bukan biaya tetap.
adalah biaya overhead yang menyebabkan biaya distribusi berubah dalam peningkatan yang berbeda dengan perubahan volume produksi.
Biaya produk dikurangkan dari pendapatan
sebagai pengeluaran yang dilakukan.
ketika produksi selesai.
sebagai barang yang dijual.
meminimalkan penghasilan kena pajak.
Semua biaya yang terkait dengan fungsi manufaktur di perusahaan adalah:
biaya utama.
biaya langsung.
biaya produk.
biaya konversi.
Rantai nilai
mencerminkan produksi barang dalam konteks organisasi.
berkaitan dengan pemasok hulu, tetapi bukan pelanggan hilir.
hasil ketika semua aktivitas non-nilai tambah dihilangkan dari proses produksi.
adalah dasar dari manajemen sumber daya strategis.
Which of the following does not represents the characteristics of Management Accounting?
Helps in finding out cost of products and control costs
Measures the operating efficiency of the enterprise
Helps in identifying the financial position of the business
Process of determining and accumulating the cost of products or activity
Please select the most appropriate answer for the statement.
A cost center and a cost unit are the same
YES. Both are used to ascertain cost
YES. Both are used for cost control
NO. Cost center is a section of the business to which costs are charged. Cost unit helps to ascertain cost for a product or service.
Which of the following is true about the behavior of fixed and variable costs?
Total FC changes with output.
Per unit FC reduces when output increases.
Total VC does not change with output.
Per unit VC reduces when output increases.
Cost accounting is needed most by which type of user?
Internal users
External users
What is the reporting frequency for management accounting?
Once at the end of accounting period
As frequently as information needed for decision making purposes
What is the roles of management accountant?
Provide budgeting information and accounting reports
Responsible for carrying out the task of helping the management in making decision for production and process
Assist departments in achieving the organization objectives by assigning the appropriate costs
All of the above
What is the cost unit for electricity cost used for machinery?
Kilowatt hours
Litres
Tonnes
Square feet
Choose the most appropriate answer for the question.
Why management of a company need to know the cost of a product?
To make the products famous
To determine the selling price
To determine the GST
To promote the product in social media
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
Which of the following is accurate formula for Conversion Cost?
Direct Material Cost+Direct Labour Cost
Direct Labour Cost+Manufacturing Overhead Cost
Direct Material Cost+Direct Labour Cost+Manufacturing Overhead Costs
Direct Material Cost+Direct labour Cost+Manufacturing Overhead Cost+Non Manufacturing Overhead Cost
Financial accounting is....
A language which communicates economic information to interested parties
Is a financial type of accounting information and the reporting of the results and financial position of a business.
Accumulation of accounting information for a company's internal users
Accumulation of accounting information for a company's external users
The following is the objective of cost accounting except....
Ascertainment of cost
Planning and controlling cost
Decision making
Observations
Litres were used to ascertain cost of.......
Sugar
Flour
Cooking oil
Petrol
Patient nights is the cost unit to ascertain cost of.....
Hotel
Hospital
Home-stay
Accommodation services (AirBNB)
