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
A: 对
B: 错
A
举一反三
- 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
- 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.
- Committed fixed costs are those under the manager’s immediate control.
- Costs that change with the level of production are referred to as ________. A: fixed costs B: variable costs C: target costs D: total costs
- Common fixed costs are not under the direct control of the center’s managers.
内容
- 0
Which of the following costs are always irrelevant in decision making? A: avoidable costs B: sunk costs C: opportunity costs D: fixed costs
- 1
Committed fixed costs are those under the manager’s immediate control. A: 正确 B: 错误
- 2
Common fixed costs are not under the direct control of the center’s managers. A: 正确 B: 错误
- 3
A company with a HIGH operating leverage （ ）经营杠杆率高的公司（ ） A: Has an equal proportion of fixed and variable costs 固定成本和可变成本的比例相等 B: Has relatively more risk than a company with low operating leverage比经营杠杆率低的公司风险高 C: Has relatively more fixed costs than variable costs 固定成本相对高于可变成本 D: Has relatively more variable costs than fixed costs 与固定成本相比，其可变成本相对更多
- 4
( ) are the sum of the fixed and variable costs for any given level of production.