cost acct test bank chapter 13.docx
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cost acct test bank chapter 13.docx
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costaccttestbankchapter13
CostAccounting,14e(Horngren/Datar/Rajan)
Chapter13Strategy,BalancedScorecard,andStrategicProfitabilityAnalysis
Objective13.1
1)________describeshowanorganizationmatchesitsowncapabilitieswiththeopportunitiesinthemarketplacetoaccomplishitsoverallobjectives.
A)Strategy
B)Planning
C)Learningandgrowthperspective
D)Customerperspective
Answer:
A
Diff:
1
Terms:
totalqualitymanagement(TQM)
Objective:
1
AACSB:
Reflectivethinking
2)Ingeneral,profitpotential________withgreatercompetition,strongerpotentialentrants,productsthataresimilar,andmore-demandingcustomersandsuppliers.
A)increases
B)staysconstant
C)decreases
D)increasesexponentially
Answer:
C
Diff:
1
Terms:
fiveforceindustryanalysis
Objective:
1
AACSB:
Reflectivethinking
3)WhichofthefollowingisNOTaforcethatshapesanorganization'sprofitpotential?
A)Competitors
B)Equivalentproducts
C)Bargainingpowerofinputsuppliers
D)Alloftheseanswersarecorrect.
Answer:
D
Diff:
2
Terms:
fiveforceindustryanalysis
Objective:
1
AACSB:
Reflectivethinking
4)Whichofthefollowingisaforcethatshapesanorganization'sprofitpotential?
A)Investors
B)Potentialentrantsintothemarket
C)Creditors
D)Researchanddevelopment
Answer:
B
Diff:
2
Terms:
fiveforceindustryanalysis
Objective:
1
AACSB:
Reflectivethinking
5)________isanorganization'sabilitytoofferproductsorservicesthatareperceivedbyitscustomersasbeingsuperioranduniquerelativetothoseofitscompetitors.
A)Strategy
B)Productdifferentiation
C)Costleadership
D)Thebalancedscorecard
Answer:
B
Diff:
1
Terms:
productdifferentiation
Objective:
1
AACSB:
Reflectivethinking
6)________isanorganization'sabilitytoachievelowcostsrelativetocompetitorsthroughproductivityandefficiencyimprovements,eliminationofwaste,andtightcostcontrol.
A)Strategy
B)Productdifferentiation
C)Costleadership
D)Thebalancedscorecard
Answer:
C
Diff:
1
Terms:
costleadership
Objective:
1
AACSB:
Reflectivethinking
7)Anorganizationthatisusingtheproductdifferentiationapproachwould:
A)focusontightcostcontrol
B)carefullycultivatetheirbrands
C)provideproductsthataresimilartocompetitors
D)offerproductsatalowercostthancompetitors
Answer:
B
Diff:
2
Terms:
productdifferentiation
Objective:
1
AACSB:
Reflectivethinking
8)Anorganizationthatisusingthecostleadershipapproachwould:
A)incurcostsforinnovativeR&D
B)provideproductsatahighercostthancompetitors
C)focusonproductivitythroughefficiencyimprovements
D)bringproductstomarketrapidly
Answer:
C
Diff:
2
Terms:
costleadership
Objective:
1
AACSB:
Reflectivethinking
Answerthefollowingquestionsusingtheinformationbelow:
StewartCorporationplanstogrowbyofferingasoundsystem,theSS3000,thatissuperioranduniquefromthecompetition.StewartbelievesthatputtingadditionalresourcesintoR&Dandstayingaheadofthecompetitionwithtechnologicalinnovationsiscriticaltoimplementingitsstrategy.
9)Stewart'sstrategyis:
A)productdifferentiation
B)downsizing
C)reengineering
D)costleadership
Answer:
A
Diff:
2
Terms:
productdifferentiation
Objective:
1
AACSB:
Reflectivethinking
Answerthefollowingquestionsusingtheinformationbelow:
RiterCorporationmanufactureswatertoys.Itplanstogrowbyproducinghigh-qualitywatertoysatalowcostthataredeliveredinatimelymanner.Thereareanumberofothermanufacturerswhoproducesimilarwatertoys.Riterbelievesthatcontinuouslyimprovingitsmanufacturingprocessesandhavingsatisfiedemployeesarecriticaltoimplementingitsstrategy.
10)Riter'sstrategyis:
A)productdifferentiation
B)downsizing
C)reengineering
D)costleadership
Answer:
D
Diff:
2
Terms:
costleadership
Objective:
1
AACSB:
Ethicalreasoning
Answerthefollowingquestionsusingtheinformationbelow:
MealeCompanymakesahouseholdappliancewithmodelnumberX500.Thegoalfor2012istoreducedirectmaterialsusageperunit.Nodefectiveunitsarecurrentlyproduced.ManufacturingconversioncostsdependonproductioncapacitydefinedintermsofX500unitsthatcanbeproduced.Theindustrymarketsizeforappliancesincreased10%from2011to2012.Thefollowingadditionaldataareavailablefor2011and2012:
20112012
UnitsofX500producedandsold10,00011,000
Sellingprice$100$95
Directmaterials(squarefeet)30,00029,000
Directmaterialcostspersquarefoot$10$11
ManufacturingcapacityforX500(units)12,50012,000
Totalconversioncosts$250,000$240,000
Conversioncostsperunitofcapacity$20$20
11)WhichstrategyisMeale'sCorporationpursuing?
A)Productdifferentiation,becausetheunitsproducedandsoldi
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