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a) target costing
b) project costing
c) ABC costing
d) Life cycle costing
a) cost activities
b) resource drivers
c) both a and b
d) none
a) future cost
b) historical cost
c) present cost
d) both a and b
a) cheap
b) moderate
c) costly
d) all the above
a) cost price
b) sale price
c) both
d) none
a) conception phase
b) development phase
c) profit phase
d) production phase
e) a,b & c
a) front end
b) back end
c) opposite end
d) none
e) ABC costing
f) Life cycle costing
g) Project costing
h) Target costing
11. How many phases are involved in product life cycle costing?
a) 4
b) 5
c) 6
d) 7
e) 8
a) growth
b) decline
c) introduction
d) maturity
a) growth
b) decline
c) introduction
d) maturity
16. Which analysis provides frame work for managing cost and
performance of a product over the duration of life?
a) cost-volume-profit analysis
b) life cycle analysis
c) ABC analysis
d) None
17. Under which costing energy cost and utility cost falls?
a) operation cost
b) training cost
c) inventory cost
d) none
a) operation cost
b) acquisition cost
c) maintenance cost
d) none
a) work drivers
b) cost drivers
c) costing activities
d) accounting drivers
e) event drivers
a) target costing
b) ABC costing
c) Life cycle costing
d) Product development costing
27. With activity based costing (ABC) multiples are identified in the
production process that are associated with _________ ?
a) cost
b) purchase
c) sale
d) profit
a) estimate cost
b) actual cost
c) standard cost
d) none of these
a) planning
b) organizing
c) coordination
d) controlling
32. Under which stage the product % growth rate declining in the
market saturation?
a) introduction
b) growth
c) maturity
d) decline
a) operation research
b) engineers
c) accountants
d) none of these
a) fixed cost
b) variable cost
c) historical cost
d) none of these
35. ABC tends to more cheaply/ costly than the traditional methods
of applying costs to products?
a) growth phase
b) decline phase
c) maturity phase
d) introduction phase
a) maintenance cost
b) transportation cost
c) Cost of research, design, testing etc,
d) all the above
a) inventory costs
b) on-going constructing program
c) identification of new consumer needs and the Invention of
new product
d) both a & b
38. Under ABC the events within the activities that course work are
called?
a) cost workers
b) cost drivers
c) cost conductor
d) cost makers
a) designing
b) scheduling
c) ordering
d) branding
a) task drivers
b) cost drivers
c) price drivers
d) firm drivers
a) valuable planning
b) better performance measurements
c) high lights the causes of cost
d) based on historical cost
a) detailed information
b) performance measurement
c) planning
d) highlight the causes of cost
a) introduction phase
b) decline
c) saturation phase
d) maturity
a) planning phase
b) production phase
c) development phase
d) conception phase
47. Elements of a product cost over its life cycle don’t include the
following?
a) acquisition cost
b) production cost
c) transportation & handling cost
d) maintenance cost
a) fixed asset
b) current asset
c) working capital
d) long term investments