快速查题-ACCA英国注册会计师试题

 Flexible budgeting    YES                         Standard costing   YES

 Flexible budgeting    YES                         Standard costing  NO

 Flexible budgeting    NO                         Standard costing   YES

 Flexible budgeting    NO                         Standard costing   NO

 The normal level of activity should always be used for absorbing overheads 

 Average prices for materials should be used, encompassing any discounts that are regularly available 

 The labour rate used will be the rate at which the labour is paid 

 Average material usage should be established based on generally-accepted working practices 

 For mass produced products 

 In a JIT production environment 

 In a target costing environment 

 In a TQM production environment 

 Standard costing is less applicable in a modern manufacturing environment where a large proportion of total costs are overhead costs that are fixed in the short term 

 Managers expect to access up to date performance information on-line, and standard costing systems do not easily provide this 

 Management may prefer alternative methods of performance reporting instead of standard costing 

 Managers no longer rely on formal budgetary control reports to monitor performance 

 Attainable standard 

 Basic standard 

 Current standard 

 Ideal standard