If flexible budget variance is $95000 and an actual cost is $40000, then flexible budget cost would be

In value chain analysis, coordination, acquiring and assembling of resources to produce a product is classified as

A. resourcing

B. value acquiring

C. production

D. value acquaintance

Examining of past performance, exploring alternative and planning future is

A. learning

B. alternating

C. examining

D. deciding

Time that a company takes to create and produce a new product is classified as

A. management factor

B. time factor

C. customer factor

D. chain factor

Purpose of management accounting is to

A. past orientation

B. help banks make decisions

C. help managers make decisions

D. help investors make decision