cost accounting test bank chapter 22.docx
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cost accounting test bank chapter 22.docx
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costaccountingtestbankchapter22
CostAccounting,15e(Horngren/Datar/Rajan)
Chapter22ManagementControlSystems,TransferPricing,andMultinationalConsiderations
Objective22.1
1)Whichofthefollowingisacharacteristicofamanagementcontrolsystem?
A)Itaidsandcoordinatestheprocessofmakingdecisions.
B)Itencouragesshort-termprofitabilityandmaximizingnetincome.
C)Ithelpsindividualsthroughouttheorganizationtoactindependentlyandmaximizetheprofitabilityoftheirdepartments.
D)Itdealswithcoordinatingplanningacrosstheorganizationandisnotconcernedwithbehavioralaspectsofmanagementlikeemployeemotivation.
Answer:
A
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
2)Whichofthefollowingisapartoftheformalmanagementcontrolsystem?
A)mutualcommitmentsamongthemembersoftheorganization
B)thequalitysystemwhichprovidesinformationaboutdefectiveproducts
C)sharedvaluesandloyaltiesamongthemembersoftheorganization
D)generalunderstandingaboutacceptablebehaviorformanagers
Answer:
B
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
3)Whichofthefollowingistrueofgoalcongruence?
A)Itexistswhenthemanagement'sstrategyisinlinewiththeshareholders'requirements.
B)Itexistswhenindividualsandgroupsworktowardachievingtheorganization'sgoals.
C)Itexistswhenbothinternalandexternalstakeholdersofanorganizationhavesimilargoals.
D)Itexistswhenanorganization'sgoalsareinlinewiththesocialacceptabilityoforganizationalgoals.
Answer:
B
Diff:
3
Objective:
1
AACSB:
Analyticalthinking
4)Awell-designedmanagementcontrolsystemusesinformationfrom________.
A)internalsourcesonlyastheyarethemostreliablesourcesofinformation
B)externalsourcesonlyastheyaremoredynamicandfutureoriented
C)bothinternalandexternalsourcesasawiderangeofinformationisrequired
D)externalsourcesonlyastheyarethemostreliablesourcesofinformation
Answer:
C
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
5)Ifanoilrefineryusedrefinerydown-timeasaBalancedScorecardcontrolmeasure,itwouldrepresentthe________perspective.
A)financial
B)customer
C)internalbusinessprocess
D)learningandgrowth
Answer:
C
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
6)IfacomputermanufactureruseditscommonstockpriceasaBalancedScorecardcontrolmeasure,itwouldrepresentthe________perspective.
A)financial
B)customer
C)internalbusinessprocess
D)learningandgrowth
Answer:
A
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
7)Linemanagerssupervisingindividualrefineriesareconcernedwith________.
A)obtaininginformationaboutthefirm'sopportunitycosts
B)obtaininginformationaboutthefirm'ssunkcosts
C)obtaininginformationaboutthefirm'sequipmentdowntimeandproductquality
D)obtaininginformationaboutcustomersatisfactionandmarketshare
Answer:
C
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
8)________,intheperspectiveofaneffectivemanagementcontrol,istheextenttowhichmanagersstriveorendeavorinordertoachieveagoal.
A)Efficiency
B)Effectiveness
C)Effort
D)Variance
Answer:
C
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
9)Theformalmanagementcontrolsystemincludesthesharedvalues,loyalties,andmutualcommitmentsamongmembersoftheorganization.
Answer:
FALSE
Explanation:
Theinformalmanagementcontrolsystemincludesthesharedvalues,loyalties,andmutualcommitmentsamongmembersoftheorganization.
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
10)Managementcontrolsystemsisdesignedonlyfortoplevelmanagersandisnotapplicabletolinemanagers.
Answer:
FALSE
Explanation:
Managementcontrolsystemsisapplicablethroughoutanorganizationandisapplicabletolinemanagersalso.
Diff:
3
Objective:
1
AACSB:
Analyticalthinking
11)Ofthefourperspectivesofthebalancedscorecardthecustomerperspectivereferstoemployeesatisfaction,absenteeism,informationsystemscapabilities,andnumberofprocesseswithreal-timefeedback.
Answer:
FALSE
Explanation:
Ofthefourperspectivesofthebalancedscorecardthelearningandgrowthperspectivereferstoemployeesatisfaction,absenteeism,informationsystemscapabilities,andnumberofprocesseswithreal-timefeedback.
Diff:
1
Objective:
1
AACSB:
Analyticalthinking
12)Thehumanresourcessystemsisapartoftheformalmanagementcontrolsystemsofanorganization.
Answer:
TRUE
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
13)Themanagementaccountingsystemisaninformalmanagementcontrolsystemwhichprovideinformationaboutthefirm'scosts,revenues,andincome.
Answer:
FALSE
Explanation:
Themanagementaccountingsystemsisaformalmanagementcontrolsystemwhichprovideinformationaboutthefirm'scosts,revenues,andincome.
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
14)Theformalmanagementcontrolsystemincludessharedvalues,loyalties,andmutualcommitmentsamongmembersofthecompany,companyculture,andnormsaboutacceptablebehaviorformanagersandotheremployees.
Answer:
FALSE
Explanation:
Theinformalmanagementcontrolsystemincludessharedvalues,loyalties,andmutualcommitmentsamongmembersofthecompany,companyculture,andnormsaboutacceptablebehaviorformanagersandotheremployees.
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
15)Effortreferstophysicalexertion,suchasaworkerproducingatafasterrate,butexcludesnon-physicalaspectslikeacumenanddiligenceofaworker.
Answer:
FALSE
Explanation:
Effortistheextenttowhichmanagersstriveorendeavorinordertoachieveagoal.Effortgoesbeyondphysicalexertion,suchasaworkerproducingatafasterrate,toincludementalactionsaswell.
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
16)Anorganizationshoulddesignitsmanagementcontrolsystemindependentlyofitsstrategies,sothatthesystemisnotaffectedbychangeofstrategiesinfuture.
Answer:
FALSE
Explanation:
Tobeeffective,managementcontrolsystemsshouldbecloselyalignedwiththeorganization'sstrategiesandgoals.
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
17)Goalcongruenceexistswhenindividualsworktowardachievingonegoal,andgroupsworktowardachievingadifferentgoal.
Answer:
FALSE
Explanation:
Goalcongruenceexistswhenindividualsandgroupsworktowardachievingthesamegoal.
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
18)Managementcontrolsystemsshouldbedesignedtosupporttheorganizationalresponsibilitiesofindividualmanagers.
Answer:
TRUE
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
19)Effortintermsofmanagementcontrolsystemsisdefinedintermsofphysicalexertionsuchasaworkerproducingatafasterrate.
Answer:
FALSE
Explanation:
Effortgoesbeyondphysicalexertionandincludesbothphysicalandmentalactions.
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
20)Effectivemanagementcontrolsystemsshouldalsomotivatemanagersandotheremployees.
Answer:
TRUE
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
21)ForeachofthefollowingBalancedScorecardmeasures,identifywhichofthefourperspectives(Financial,Customer,InternalBusinessProcess,orLearningandGrowth)themeasurebestrepresents.
________a.On-timedeliveryofgasolinefromrefineriestoretailstations
________b.Customersatisfaction
________c.Commonstockprice
________d.Returnoninvestment
________e.Marketshare
________f.Numberofdayslosttoaccidents
________g.Employeesatisfaction
________h.Friendlinessofemployees
________i.Repeatpurchases
________j.Cashflowfromoperations
Answer:
a.Internalbusinessprocess
b.Customer
c.Financial
d.Financial
e.Customer
f.Internalbusinessprocess
g.Learningandgrowth
h.Internalbusinessprocess
i.Customer
j.Financial
Diff:
3
Objective:
1
AACSB:
Analyticalthinking
22)Whatisgoalcongruence?
Answer:
Goalcongruenceexistswhenindividualsandgroupsworktowardachievinganorganization's
goals—thatis,managersworkingintheirownbestinteresttakeactionsthatalignwiththeoverallgoalsoftopmanagement.
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
23)"Managementcontrolsystemsconsistofformalandinformalcontrolsystems."Brieflyexplaintheformalandinformalmanagementsystemsandenlisttheircomponents.
Answer:
Theformalmanagementcontrolsystemofacompanyincludesexplicitrules,procedures,performancemeasures,andincentiveplansthatguidethebehaviorofitsmanagersandotheremployees.Theformalcontrolsystemiscomposedofseveralsystems,suchas:
1)Themanagementaccountingsystems,whichprovideinformationaboutthefirm's
costs,revenues,andincome.
2)Thehumanresourcessystems,whichprovideinformationabouttherecruitingand
trainingofemployees,absenteeism,andaccidents.
3)Thequalitysystem,whichprovidesinformationaboutyields,defectiveproducts,and
latedeliveriestocustomers.
Theinformalmanagementcontrolsystemincludesthesharedvalues,loyalties,andmutualcommitmentsamongmembersoftheorganization,thecompany'sculture,andtheunwrittennormsaboutacceptablebehaviorformanagersandotheremployees.
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
Objective22.2
1)________meansminimumconstraintsandmaximumfreedomformanagersatthelowestlevelsofanorganizationtomakedecisionsandtotakeactions.
A)Totalcentralization
B)Useofmarket-basedtransferpricing
C)Totaldecentralization
D)Useofnegotiatedtransferpricing
Answer:
C
Diff:
2
Objective:
2
AACSB:
Analyticalthinking
2)Anadvantageofdecentralizationisthatit_
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