budgetary control
Target control
C system control
increase efficiency
2. In the following methods, it is () that needs to set the secondary account of basic production cost.
classify
Simplified batch method
Quota method
Simplified variety method
3. The budget based on () may lead to a serious backlog of products.
sell
B capacity
C product
D strategy
4. The following description of management expenses is correct ().
A Compared with service enterprises, the management cost of manufacturing enterprises is often higher.
B. organizations with complex structures tend to have higher management costs.
C the balanced distribution of workload and daily workflow often leads to higher management costs.
D compared with unregulated industries, the management cost of industries that are not restricted by government or legal supervision is often higher.
5, in the following methods, need to set up the basic production cost secondary subjects is ().
classify
Simplified batch method
Quota method
Simplified variety method
6. Among the following enterprises, there is () that is applicable to the product cost calculation by the variety method.
Power generation enterprise
B automobile manufacturing enterprises
Clothing processing enterprises
Shipbuilding enterprises
7, compared with the traditional cost accounting, the focus of modern cost accounting has shifted to ().
Control over one thing.
B ex post calculation
postmortem analysis
Advance planning
8, real estate enterprise budget, the most important thing is ().
Company-level budget
project budget
Production, supply and marketing budget
Personnel budget
9, which of the following does not belong to the characteristics of the rolling budget ().
Continuous rolling
B The more you do, the more accurate you will be.
Assess people's ability with rolling budget.
Do it once a year.
10, simplified batch method is not suitable for ().
There are many differences in the level of overhead costs each month.
B There are more batches of unfinished products at the end of the month.
C. a large number of batches were put into production in the same month.
D monthly is indirectly included in the cost level.
10, simplified batch method is not suitable for ().
There are many differences in the level of overhead costs each month.
B There are more batches of unfinished products at the end of the month.
C. a large number of batches were put into production in the same month.
D monthly is indirectly included in the cost level.
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