1.
An estimated cost per unit in long run, which enables company to achieve it's per unit target, operating income is classified as

2.
Concept, which states that resources are used to meet particular goals is

3.
Target price is subtracted from per unit target operating income to calculate

4.
Selection of target price, understanding customer requirements, improving product designs and use of cross functional teams are considered as aspects of

5.
Kind of cost which on elimination, would not reduce perceived usefulness that customers can obtain by using market offering is known as

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