• 2022-06-06
    Which of the following costs are always irrelevant in decision making?
    A: avoidable costs
    B: sunk costs
    C: opportunity costs
    D: fixed costs
  • B

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    • 0

      Committed Fixed Costs are fixed costs that are locked in because of previous management decisions; management has little or no control over these costs in the short run. ( ) A: 对 B: 错

    • 1

      A firm that shuts down temporarily has to pay A: its variable costs but not its fixed costs. B: its fixed costs but not its variable costs. C: both its variable costs and its fixed costs. D: neither its variable costs nor its fixed costs.

    • 2

      Costs that may be essential to the long-run achievement of the organization's goals, but that managers can almost reduce to zero in the short run, are called: A: a. engineered costs B: b. mixed costs C: c. committed fixed costs. D: d. discretionary fixed costs

    • 3

      2. Direct costs are A: Costs which can be identified with a cost center but not identified to a single cost unit B: Costs which can be economically identified with a single cost unit C: Costs which can be identified with a single cost unit, but it is not economic to do so D: Costs incurred as a direct result of a particular decision.

    • 4

      Which of the following costs is NOT an appraisal cost for quality control?