A.职能制
B.矩阵制
C.直线职能制
D.按子项目分解的直线制
E.按建设阶段分解的直线制
第1题
A.$43·84
B.$46·25
C.$131·00
D.$140·64
第2题
Fixed costs relating to material handling amount to $100,000. The cost driver for these costs is the volume of material purchased.
General fixed costs, absorbed on the basis of labour hours, amount to $180,000.
Using activity-based costing, what is the total fixed overhead amount to be absorbed into each unit of product B (to the nearest whole $)?
A.$113
B.$120
C.$40
D.$105
第3题
According to Gates, by using Office business unit information workers can
A.manage their schedules.
B.understand business process.
C.raise efficiency and productivity at work.
第4题
A、using relatively more labor than goods that are not labor intensive.
B、using labor as the only input.
C、using more labor per unit of output than goods that are not labor intensive.
D、using labor such that the total cost of labor is greater than the total cost of capital.
第5题
One of the types of cost estimation is Order of Magnitude This estimate
A.Is performed when detailed information is available
B.Is performed when little if any information is available
C.Is used in the beginning of the project conceptualization
D.B and C
第6题
A、Lower cost of information search
B、Availability of information
C、Easier market segmentation
D、Pricing strategies can be modified and tested using the Internet
第7题
The price for raw materials remained constant throughout the year at $1·20 per kg. Similarly, the direct labour cost for the whole workforce was $14·80 per hour. The annual overhead costs were as follows:
Required:
(a) Calculate the full cost per unit for products A, B and C under traditional absorption costing, using direct labour hours as the basis for apportionment. (5 marks)
(b) Calculate the full cost per unit of each product using activity based costing. (9 marks)
(c) Using your calculation from (a) and (b) above, explain how activity based costing may help The Gadget Co improve the profitability of each product. (6 marks)
第8题
A、precisebut irrelevant
B、imprecisebut irrelevant
C、imprecisebut relevant
D、Allof these answers are correct
第9题
The Economist Intelligence Unit has tried its best to______.
A.introduce the euro to more countries
B.help people choose places to live in
C.provide information about living cost
D.offer suggestions for economic growth
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