Controlling logistics systems answers Synergy test 100/100 points "Excellent"
Main function of controlling:
analysis and management of costs and profits
cost and profit regulation
profit control
Of the listed groups, when organizing controlling, costs are distinguished:
main and working capital
direct and indirect
major and minor
Of the above, cost accounting in production has the purpose of:
creation of non-traditional systems for obtaining accounting information
measuring profit by comparing expenses with income
transformation of domestic accounting theory
The main requirement for accounting information is:
relevance
accuracy
objectivity
An accounting system in which all variable and fixed costs are allocated to all units produced is:
relevant costs
operating leverage
costing
Variable costs include:
insurance
costs for basic materials
phone payment
Controlling:
profit management system
revenue deficit
excess of income over costs
The most accurate method of accounting for the mutual exchange of services between responsibility centers:
one-way method
process accounting method
solving a system of linear equations
Any change in sales volume causes an even stronger change in profit - this phenomenon is called:
break-even point
operating leverage effect
level of competitiveness
“Distance” between revenue and total costs:
profit zone
loss zone
safety edge
Of the listed groups, when organizing controlling, costs are distinguished:
major and minor
main and working capital
constants and variables
Non-accounting sources of information include:
financial statements
materials of audits, external and internal audits
accounting qualification
Costs that vary in direct proportion to the volume of output are costs:
mixed
indirect
variables
Of the above, cost accounting in production has the purpose of:
creation of non-traditional systems for obtaining accounting information
transformation of domestic accounting theory
control costs by comparing them with established standards
From the above, depending on the specifics of the production process, the following are distinguished:
financial Accounting
hybrid accounting
economic accounting
When using the truncated cost accounting method, the products are distributed:
variable costs
costs are not taken into account
fixed costs
Revenue:
depends inversely on sales volume
always remains constant
varies directly proportional to sales volume
If Q is the volume of production; Q*—break-even point; 3 - safety margin, then:
Z = Q / Q*
Z = Q × Q*
Z = Q - Q*
The safety factor is calculated as:
difference between revenue and indirect costs
ratio of actual production volume to revenue
difference between actual production volume and break-even point
From the above, depending on the specifics of the production process, the following are distinguished:
custom accounting
financial Accounting
theoretical accounting
A significant change in production volume can cause:
abrupt change in the value of fixed costs
proportional change in fixed costs
significant reduction in variable costs
The price reduction from $2500 to $2400 is:
2%
4%
6%
If the volume of production and sales of products is less than the break-even point, then the enterprise:
works with profit
has a significant margin of safety
operates at a loss
The elasticity of demand coefficient is determined by the formula (X is the required increase in production volume; R is the profit received from the sale of a unit of goods at the initial price; C is the cost of a unit of goods at the initial price; ∆p is the decrease in price):
E = X × (R + C) / ∆p
E = X × ∆p × (R - C)
E = X × (R - C) / ∆p
Non-accounting sources of information include:
laboratory and medical-sanitary control data
financial statements
accounting qualification
Of the listed groups, when organizing controlling, costs are distinguished:
controlled and uncontrolled
main and working capital
major and minor
The revenue coefficient is (S - sales revenue; V - variable costs for the volume of production and sales of products):
(S - V) / 100
(S - V) / S
(S - V) × S
“Standard costing” includes accounting for:
at full cost
absorbed costs
at planned cost
From the above, depending on the specifics of the production process, the following are distinguished:
financial Accounting
process accounting
theoretical accounting
In accordance with the accounting method based on truncated cost of products:
study the nature of cost behavior
fixed costs are not distributed
take into account its range
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