51.
Actual price of material is less than budgeted price, this means that

52.
An actual rate paid to labour is greater than budgeted rate, it means that the

53.
If flexible budget variance is $95000 and an actual cost is $40000, then flexible budget cost would be

54.
If a company uses large quantity of input than budgeted quantity for output level, then company is known to be

55.
In cost accounting, goal of variance analysis is to

56.
In management control, an efficiency variance is also referred as

57.
If an efficiency variance is 200 units and actual input quantity is 750 units, then budgeted input quantity will be

58.
If budgeted price of input is $70, actual quantity of input is 250 units and allowed budgeted quantity of input is 90 units, then efficiency variance will be

59.
Budgeted input quantity is added in to efficiency variance to calculate

60.
Static budget amount is subtracted from actual result to calculate

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