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NEW QUESTION: 1
A manufacturing company produces and sells a single product.
It is preparing its budget for the next period and expects to breakeven.
Budgeted fixed costs are the same as budgeted variable costs and the budgeted contribution to sales ratio is 50%.
If all budgeted costs decreased by 10%, which of the following statements is true?
A. Total contribution would increase by less than the increase in total profit.
B. Total profit would increase by the same amount as the increase in total contribution.
C. The contribution to sales margin would increase by more than five percentage points.
D. The contribution to sales margin would increase by less than five percentage points.
Answer: A

NEW QUESTION: 2
コントロールスコープへの入力は次のうちどれですか?
A. 作業実績情報
B. プロジェクトスケジュール
C. プロジェクトドキュメントの更新
D. 組織プロセス資産の更新
Answer: A

NEW QUESTION: 3
다음 중 책임 회계에 해당되지 않는 것은 무엇입니까?
A. 회사의 재무 성과에 영향을 미치는 모든 요소는 누군가가 회사의 최상위에 있는 사람이라도 궁극적으로 누군가가 제어할 수 있습니다.
B. 관리자는 중대한 영향을 미치는 요인에 대해서만 책임을 져야 합니다.
C. 책임 계정 시스템이있는 경우 비즈니스 운영은 개별 관리자가 제어하는 별도의 영역으로 구성됩니다.
D. 코스트 센터 관리자의 초점은 일반적으로 손익 센터 관리자보다 좁습니다.
Answer: A
Explanation:
Responsibility accounting stresses that managers are responsible only for factors under their control. For this purpose, the operations of the business are organized into responsibility centers. Costs are classified as controllable and uncontrollable. This implies that some revenues and costs can be changed through effective management. Management may then focus on deviations for either reinforcement or correction. Thus, the statement that every factor is ultimately controllable by someone is not a premise of responsibility accounting.


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