《管理会计双语》章节 8.docx
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《管理会计双语》章节 8.docx
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《管理会计双语》章节8
ManagementAccounting,6e(Atkinsonetal.)
Chapter8MeasuringandManagingLife-CycleCosts
Objective1
1)Total-life-cyclecostingmanagescostsalongtheentirevaluechain.
Answer:
TRUE
Diff:
1
Terms:
total-life-cyclecosting
Objective:
1
AACSB:
Reflectivethinking
2)Decidinghowtoallocateorganizationalresourcesoveraproduct'slifecycleisprimarilydeterminedduringthemanufacturingstage.
Answer:
FALSE
Explanation:
Decidinghowtoallocateorganizationalresourcesoveraproduct'slifecycleisprimarilydeterminedduringtheresearchdevelopmentandengineeringstage.
Diff:
2
Terms:
total-life-cyclecosting
Objective:
1
AACSB:
Reflectivethinking
3)Aproductcanhaveaninitiallife-cyclecostthatisrelativelyhigh,butamanufacturingcostthatisrelativelylow.
Answer:
TRUE
Diff:
1
Terms:
total-life-cyclecosting
Objective:
1
AACSB:
Reflectivethinking
4)Asmuchas80-85%ofaproduct'stotallifecostsaretheresultofdecisionsmadeintheresearchdevelopmentandengineeringcycleoftheproduct'slife.
Answer:
TRUE
Diff:
1
Terms:
total-life-cyclecosting
Objective:
1
AACSB:
Reflectivethinking
5)Tobeprofitable,acompanymustgeneraterevenuestocovercostsincurredthroughouttheentirevaluechain.
Answer:
TRUE
Diff:
2
Terms:
valuechain
Objective:
1
AACSB:
Reflectivethinking
6)Thepost-saleserviceanddisposalcycleisdistinctfromthemanufacturingcycle.
Answer:
FALSE
Explanation:
AlthoughthecostsforserviceanddisposalarecommittedintheRD&Estage,theactualservicestagebeginsoncethefirstunitofaproductisinthehandsofthecustomer.Thus,thisstageoverlapssomewhatwiththemanufacturingstage.
Diff:
2
Terms:
total-life-cyclecosting
Objective:
1
AACSB:
Reflectivethinking
7)Bysomeestimates,80%to85%ofaproduct'stotallifecostsarecommittedbydecisionsmadeduringthe________cycle.
A)research,development,andengineering
B)manufacturing
C)post-saleserviceanddisposal
D)operating
Answer:
A
Diff:
1
Terms:
total-life-cyclecosting
Objective:
1
AACSB:
Reflectivethinking
8)Thecharacteristicofamanagementaccountingandcontrolsystemthatallowsemployeestocustomizeapplicationsforlocaldecisionsisreferredtoasbeing:
A)timely.
B)flexible.
C)accurate.
D)incontrol.
Answer:
B
Diff:
1
Terms:
managementaccountingcontrolsystem
Objective:
1
AACSB:
Reflectivethinking
9)Thecharacteristicofamanagementaccountingandcontrolsystemthatmeansthelanguageusedandthetechnicalmethodsofproducingmanagementaccountinginformationnotconflictwithinvariouspartsoftheorganizationisreferredtoasbeing:
A)incontrol.
B)accurate.
C)consistent.
D)Kaizen.
Answer:
C
Diff:
1
Terms:
managementaccountingcontrolsystem
Objective:
1
AACSB:
Reflectivethinking
10)Formostproducts,themajorityoftheproduct'stotallifecostsareincurredduringthe:
A)research,development,andengineeringcycle.
B)manufacturingcycle.
C)post-saleserviceanddisposalcycle.
D)operatingcycle.
Answer:
B
Diff:
1
Terms:
total-life-cyclecosting
Objective:
1
AACSB:
Reflectivethinking
11)Theresearchdevelopmentandengineeringcycleofthetotallife-cycleconceptwhichfocusesondevelopingprototypesandproductionprocessesisthe:
A)research,development,andengineeringcycle.
B)manufacturingcycle.
C)productdesignstage.
D)productdevelopmentstage.
Answer:
D
Diff:
2
Terms:
total-life-cyclecosting
Objective:
1
AACSB:
Reflectivethinking
12)Total-life-cyclecostingisthenamegivento:
A)amethodofcostplanningtoreducemanufacturingcoststotargetedlevels.
B)theprocessofexaminingeachcomponentofaproducttodeterminewhetheritscostcanbereduced.
C)theprocessofmanagingallcostsalongthevaluechain.
D)asystemthatfocusesonreducingcostsduringthemanufacturingcycle.
Answer:
C
Diff:
2
Terms:
total-life-cyclecosting
Objective:
1
AACSB:
Reflectivethinking
13)Decidinghowtoallocateresourcesoveraproduct'slifecycleusuallyis:
A)decidedonceatthebeginningoftheproductdesignphase.
B)notknownuntilthebeginningofthemanufacturingcycle.
C)partofproductdevelopment.
D)aniterativeprocessoverthelifeoftheproduct.
Answer:
D
Diff:
1
Terms:
total-life-cyclecosting
Objective:
1
AACSB:
Reflectivethinking
14)TherelevanceofinformationinaMACSincludesprovidingallofthefollowingEXCEPT:
A)themostaccurateinformationpossible.
B)aglobalframeworkthatcanbeapplieduniquelytoeachdivisionorunit.
C)feedbackonperformancemeasuresinatimelyfashion.
D)differentcostingmethodsforeachdivision.
Answer:
D
Diff:
1
Terms:
managementaccountingcontrolsystem
Objective:
1
AACSB:
Reflectivethinking
15)Thepost-saleserviceanddisposalcycleoftotal-life-cyclecostingconsistsofthefollowingstages:
A)marketresearch,productdesign,andproductdevelopment.
B)research,development,andengineering,manufacturing,andpost-saleserviceanddisposal.
C)sellingprice,targetprofit,andtargetcost.
D)rapidgrowth,transition,andmaturity.
Answer:
D
Diff:
2
Terms:
total-life-cyclecosting
Objective:
1
AACSB:
Reflectivethinking
16)Anunderstandingoftotal-life-cyclecostscanleadto:
A)additionalcostsduringthemanufacturingcycle.
B)lessneedfortheevaluationofopportunitycosts.
C)costeffectiveproductdesignsthatareeasiertoservice.
D)mutuallybeneficialrelationshipsbetweenbuyersandsellers.
Answer:
C
Diff:
1
Terms:
total-life-cyclecosting
Objective:
1
AACSB:
Reflectivethinking
17)Emergingcustomerneedsareassessedandideasgeneratedfornewproductsduringthe________stageofresearch,development,andengineering.
A)marketresearch
B)productdesign
C)productdevelopment
D)service
Answer:
A
Diff:
1
Terms:
marketresearch
Objective:
1
AACSB:
Reflectivethinking
18)Thestageoftheresearchdevelopmentandengineeringcycleinwhichthetechnicalaspectsofproductsandservicesaredevelopedisthe:
A)servicephase.
B)marketresearchstage.
C)productdevelopmentstage.
D)productdesignstage.
Answer:
D
Diff:
1
Terms:
productdesignstate
Objective:
1
AACSB:
Reflectivethinking
19)Thebestchanceofincorporatingengineeringflexibilityintoproductsandservicesisduringthe:
A)research,development,andengineeringcycle.
B)manufacturingcycle.
C)post-saleserviceanddisposalcycle.
D)operatingcycle.
Answer:
A
Diff:
1
Terms:
research,development,andengineeringcycle
Objective:
1
AACSB:
Reflectivethinking
20)Identifyandexplaineachofthethreemajorcyclesofthetotal-life-cyclecostingapproach.
Answer:
Thethreemajorcyclesofthetotal-life-cyclecostingapproachare:
research,development,andengineering(RD&E);manufacturing;andpost-saleserviceanddisposal.
Theresearch,development,andengineeringcyclehasthreestages:
(1)usingmarketresearchtoassessemergingcustomerneedsthatleadstoideagenerationfornewproducts;
(2)productdesign,inwhichscientistsandengineeringdevelopthetechnicalaspectsoftheproduct;and(3)productdevelopment,inwhichthecompanycreatesfeaturescriticaltocustomersatisfactionanddesignsprototypes,productionprocesses,andanyspecialtoolingrequired.
Themanufacturingcyclebeginsafterproductdevelopment.Inthiscycle,costsareincurredintheproductionoftheproduct.Thereislittleroomforengineeringflexibilitytoinfluenceproductcostsandproductdesignatthisstage.
Thepost-saleserviceanddisposalcycleconsistsofthreestages:
(1)rapidgrowth,fromthefirsttimetheproductisshippedthroughthegrowthstageofitssalescycle;
(2)transition,fromthepeakofitssalescycletothepeakintheservicecycle;and(3)maturity,fromthepeakintheservicecycletothetimeofthelastshipmentmadetoacustomer.
Diff:
2
Terms:
total-life-cyclecosting
Objective:
1
AACSB:
Reflectivethinking
MAL:
ThisquestionisnotavailableinMyAccountingLab.
21)Howdoesthetotal-life-cyclecostingapproachdifferfromtraditionalproductcosting?
Explain.
Answer:
Thetotal-life-cyclecostingapproachdiffersfromtraditionalproductcostinginthatitincludestheresearch,development,andengineering,manufacturing,andpost-saleserviceanddisposalcycles.Traditionalproductcostingismorenarrowlyfocusedanditisconcernedonlywithcostsincurredduringthemanufacturingstageofthetotalproductlifecycle.
Diff:
2
Terms:
total-life-cyclecosting
Objective:
1
AACSB:
Reflectivethinking
MAL:
ThisquestionisnotavailableinMyAccountingLab.
Objective2
1)Intraditionalcosting,thecompanyattemptstoachieveaparticularcosttarget.
Answer:
FALSE
Explanation:
Intraditionalcosting,thecompanysetsthepricesufficientlyhightoearnadesiredprofitmarginovertheproduct'scost.
Diff:
1
Terms:
targetcosting
Objective:
2
AACSB:
Reflectivethinking
2)Targetcostingstartsbyestimatingexpectedproductcosts.
Answer:
FALSE
Explanation:
Targetcostingstartswithmarketresearchtodetermineconsumerneedsandpricepoints.
Diff:
2
Terms:
targetcosting
Objective:
2
AACSB:
Reflectivethinking
3)Suppliersplayakeyroleinthesuccessoftargetcosting.
Answer:
TRUE
Diff:
1
Terms:
targetcosting
Objective:
2
AACSB:
Reflectivethinking
4)Supplychainmanagementmayresultinbuyersandsupplierssharinginformationabouteachother'scompanies.
Answer:
TRUE
Diff:
1
Terms:
supplychainmanagement
Objective:
2
AACSB:
Reflectivethinking
5)Guidingthetargetcostingprocessisacross-functionalteammadeupofindividualsfromwithinandfromoutsidetheorganization.
Answer:
TRUE
Diff:
1
Terms:
targetcosting
Objective:
2
AACSB:
Reflectivethinkin
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