快速查题-ACCA英国注册会计师试题

In material flow cost accounting (MFCA), input manufacturing costs are categorised into material costs, waste treatment costs and which of the following? 

In the theory of constraints and throughput accounting, which of the following methods may be used to elevate the performance of a binding constraint? 

(Method 1)  Acquire more of the resource that is the binding constraint 

(Method 2) Improve the efficiency of usage of the resource that is the binding constraint 

 ABC Company uses throughput accounting. Machine time is the current binding constraint on production output, and management are looking for ways to increase the throughput accounting (TA) ratio for a product that the machine is used to manufacture. 

Which of the following will have NO effect on the TA ratio? 

Which of the following definitions best describes a cost driver? 

 ABC recognises the complexity of modern manufacturing by the use of multiple cost pools.

Direct labour hours or direct machine hours are used to trace costs to products occurs with absorption costing, but not with ABC. 

The cost driver for quality inspection is likely to be batch size

 ABC is not a system that is suitable for use by service organisations.

 Are the following statements about Activity Based Costing (ABC) true or false? 

 In a system of ABC, there is no under- or over-absorption of overheads. 

Are the following statements about Activity Based Costing (ABC) true or false? 

 In a system of ABC, a larger proportion of overheads is attributed to low volume products than in a traditional absorption costing system.