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Management Accounting Answers Test Synergy

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Management Accounting Answers Test Synergy

Management accounting answers to Synergy tests. Score 83 points

With this method of calculating the cost of production as Direct-costing, the cost of production includes:
all direct costs of production;
all variable costs of production;
all variable costs of production, excluding selling and administrative expenses.

Transactions covering the financial activities of the enterprise are reflected:
in the operating budget;
in the financial budget.

Which of the following methods of calculating the cost of production will have the lowest profit on the sale of products:
when calculating the full cost of production;
when calculating the production cost of products;
when calculating the cost of production using the Direct-Costing method.

Direct costs of manufacturing products include:
equipment maintenance and operation costs;
cost of basic materials;
equipment adjuster wages;
wages of key production workers.

The accounting sources of information used in management accounting include:
intradepartmental audit materials;
accounting data;
printing materials;
materials obtained in the course of personal contacts with performers;
operational and statistical data;
explanatory and memorandums.

Calculation objects are:
internal pricing;
production costs;
income from ordinary activities.

Costs are classified according to the way they are included in the cost of production:
main and overhead
direct and indirect
variables and constants

General production costs are:
general running costs
equipment maintenance and operation costs
general shop management costs

The main costs associated with the production of products include the following types of costs:
depreciation of an administrative building;
the cost of semi-finished products used to manufacture products;
communal payments;
the salary of the management personnel of the organization;
wages of key production workers.

Is it possible to use the Direct-Costing method for drawing up external reporting of an enterprise:
Yes;
no.

Management accounting uses the following methods:
accounts and double entry;
index method;
least squares methods.
all answer options

When budgeting, the center of responsibility means:
any production site of the enterprise;
the head of a division or department;
segment of the enterprise, for the results of which its manager is responsible.

The cost accounting object for the per-turn costing method is:
order;
contract;
type of products manufactured;
a set of technological operations (stage of the production process);
costs of the production process as a whole.

Examples of single-element costs are the following costs:
general running costs;
business expenses;
the cost of basic materials for the production of products;
equipment repair costs.

Costs are grouped by centers of origin in management accounting:
by types of products (works, services) intended for sale;
by production units;
by economic elements.

Specific fixed costs:
change depending on the business activity of the organization;
remain practically unchanged over a period of time;
do not depend on the business activity of the organization and always have a constant value.

A calculation based on the actual production costs incurred is called:
Actual;
estimated;
planned.

Management functions are:
forecasting;
analysis;
audit;
planning.

Costs are involved in calculating the margin profit:
permanent:
variables:
option or depending on the type of management decisions.

Additional information

The actual cost of goods produced for the reporting period is determined by the formula:
Debit turnover on account 20 = Initial balance on account 20 + Credit turnover on account 20 - Final balance on account 20;
Credit turnover on account 20 = Initial balance on account 20 + Debit turnover on account 20 - Final balance on account 20;
Debit turnover on account 20 = Initial balance on account 20 - Credit turnover on account 20 + Final balance on account 20.

Overhead costs include costs recorded on the account:
20 "Main production";
25 "General production costs";
26 "General expenses";

Does the subject of management accounting relate to business transactions of a financial nature (transactions with securities, rental and leasing transactions, investments in other organizations):
yes, they do;
no, do not apply.

Organization of management accounting:
internal affair of each enterprise
regulated by the state
tax authority demand
decision of the company´s shareholders

The separation of management accounting from the unified accounting system is due to the requirements:
internal users of information within the enterprise
creditors
tax authorities
banks

The cost accounting object for the custom-made costing method is:
order;
contract;
type of products manufactured;
process technology;
production process costs.

Work in progress is the cost:
for purchase, storage, transportation
production resources that, due to technological features, have not been implemented at a certain point
production resources that, due to technological features, at a certain point did not turn into finished products
for the production and sale of finished products

The list of cost items is approved:
By the enterprise itself
according to PBU 10/99 "Organization costs"
by the state, but not mandatory
Ministry of Finance of the Russian Federation

Direct costs of manufacturing products include:
the wages of equipment adjusters who are on the time-based wage system;
the cost of the basic materials used to manufacture the product;
costs associated with the preparation and development of production;
depreciation of office premises on a straight-line basis.
wages of key production workers;

The calculation compiled for the planning period based on the current norms is called:
Actual;
estimated;
planned.

Materials are:
direct costs
indirect costs
fixed costs
variable costs

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