Management Accounting MCQ Questions and Solutions with Explanations | Management

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41.
Static budget variance for operating income is added in to static budget amount to calculate

A. actual result

B. expected results

C. expected cost

D. expected revenue

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42.
In management control, point of reference for making comparisons of performance is

A. focused performance

B. merchandise performance

C. distribution performance

D. expected performance

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43.
In budget hierarchy, material handling cost is

A. fixed manufacturing cost

B. batch level cost

C. per unit cost

D. factory overall cost

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44.
If actual payment to labour is $1200 and budgeted rate is $1000, then labour price variance would be

A. less than zero

B. equal to zero

C. favourable

D. unfavourable

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45.
An expected performance of company is also known as

A. price requirements

B. supply requirements

C. budgeted performance

D. demand requirements

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