Test Cost accounting, costing and budgeting

Task 1

TEST №1

Plan costs of the enterprise consists of the following sections:

1) The calculation of the cost of products (works and services), estimates of production costs;

2) The calculation of the cost of products (works and services), estimates the cost of production, the business plan;

3) business plan.


TEST №2

Cost of goods (works, services) is:

1) stoimost¬nuyu assessment used in the production of a unit of production of natural resources, sy-Darya, materials, fuel, fixed assets, intangible assets, labor and other costs of its production and sales;

2) evaluation stoimost¬nuyu used in the production process of assets;

3) the cost of capital and non-capital;


TEST №3

Cost - is:

1) the cost of the resources used in the enterprise;

2) the cost of production;

3) functional area or an area of \u200b\u200bresponsibility that are associated with a certain type of cost.


TEST №4

The purpose of budgeting is:

1) Ensure that the head of appropriate information to make management decisions;

2) improving the efficiency of the use of material and financial resources, assets;

3) monitor the effectiveness of certain types of business activities and centers of responsibility.


TEST №5

General budget consists of the following parts:

1) financial, operational, support and special budgets;

2) sales budget, budget reserves, production budget;

3) static and dynamic budgets.



Task 2

TEST №1

To allocate production overheads between carriers apply the following distribution base:

1) the work of industrial workers;

2) The volume of production in kind or in value terms;

3) listed in Sec. 1 and 2.


TEST №2

According to the project cost accounting methods of calculation are classified as:

1) Process cost and custom methods;

2) Process cost, poperedelny and custom methods;

3) Process cost and custom methods, and the method of calculation truncated.


TEST №3

The object of calculation are as follows:

1) costs associated with the production of a particular product;

2) Estimated and actual costs;

3) the results of financial and economic activity.


TEST №4

In terms of budget execution can be classified as:

1) a long-term, medium-term, short-term, operational;

2) long-term, medium-term, short-term;

3) long-term, medium-term, short-term, advanced.


TEST №5

Static budgets are:

1) rigid and flexible budgets;

2) tight budgets;

3) Flexible budgets.



Activity 3

TEST №1

Grouping the costs of the enterprise in the financial statements as follows:

1) costs of operating activities, selling and administrative expenses, and other costs;

2) the costs of operating activities, selling and administrative expenses, and other costs; extraordinary expenses;

3) regulated and unregulated expenses.


TEST №2

Accounting of finished products in the accounts of synthetic accounting is conducted as follows:

1) 43 20;

2) 40 20;

3) 43 40;

4) all of the above methods.


TEST №3

Rules of the organization for the cost of depreciable assets are regulated:

1) AR 10/99, 9/99, 5/01 AR;

2) AR 14/2000 PBU 6/01;

3) all of the above regulations.


TEST №4

Budgeting is a subject:

1) business risks, key indicators PCD, deviations from the actual forecast indicators;

2) Key figures PCD and deviations of these parameters from the projected values;

3) Key indicators of PCD and deviations of these parameters from the actual values.


TEST №5

Dynamic budgets are:

1) rigid and flexible budgets;

2) tight budgets;

3) Flexible budgets.