Which of the following describes a cost centre?
A: A unit of output or service for which costs are ascertained
B: A function or location for which costs are ascertained
C: A segment of the organization for which budgets are prepared
D: An amount of expenditure attributable to a particular activity
A: A unit of output or service for which costs are ascertained
B: A function or location for which costs are ascertained
C: A segment of the organization for which budgets are prepared
D: An amount of expenditure attributable to a particular activity
举一反三
- 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.
- Which of the following costs is NOT an appraisal cost for quality control?
- Which of the following costs belongs to Selling and Administrative Costs? A: Direct Labor Cost B: Direct Material Cost C: Depreciation of manufacturing equipment D: Sales Commissions
- When allocating indirect production costs to cost objects, which of the following is/are a cost-allocation base(s)?
- Which of the following costs are always irrelevant in decision making? A: avoidable costs B: sunk costs C: opportunity costs D: fixed costs