Management Accounting MCQs and Notes
G
Q 11. Return on capital employed shows the ________ of a firm.
R
Q 12. If the actual price input is $700, the budgeted price of input is $400 and the actual quantity of input are 50 units, then the price variance will be
V
Q 13. Expenditure over and above prime cost is known as ________.
A
Q 14. Factory Overheads are also called :
R
Q 15. A Cost Unit is _____________
S
Q 16. Which of the following costs is not relevant when considering the closure of a department within a factory?
V
Q 17. When margin of safety is 20% and P/V ratio is 60%, the profit will be :
R
Q 18. Determine B.E.P in units and amount if Units produced if Rs 10,000, Fixed cost is Rs 40,000, Selling price is Rs 50 per unit and Variable cost us Rs 30 per unit.
R
Q 19. When profit-volume ratio is 40 % and sales value Rs.10,000, the variable costs will be :
V
Q 20. Margin of safety can be increased by
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