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Which of the following is not a guideline that companies should consider when they define cost centers?
1. Cost drivers should be heterogenous.
2. Definition of cost centers and the assignment of responsibilities to individual managers should match.
3. The definition of cost centers should be complete and clear.
4. Companies should consider the cost-benefit criterion when they define cost centers.
1. Cost drivers should be heterogenous.
2. Definition of cost centers and the assignment of responsibilities to individual managers should match.
3. The definition of cost centers should be complete and clear.
4. Companies should consider the cost-benefit criterion when they define cost centers.
1. Cost drivers should be heterogenous.
Which of the following steps is not part of cost-center accounting?
1. Primary cost allocation
2. Interdepartment cost allocation
3. Determining cost rates for the allocation of overhead costs
4. Determining total costs of a product
1. Primary cost allocation
2. Interdepartment cost allocation
3. Determining cost rates for the allocation of overhead costs
4. Determining total costs of a product
4. Determining total costs of a product
Which of the following cost centers are typically direct cost centers? Note: You can choose more than one cost center.
1. Material
2. Energy
3. Maintenance
4. Sales and distribution
1. Material
2. Energy
3. Maintenance
4. Sales and distribution
1. Material
4. Sales and distribution
4. Sales and distribution
Which of the following cost centers are typically indirect cost centers? Note: You can choose more than one cost center.
1. Manufacturing
2. Administration
3. Building
4. Energy
1. Manufacturing
2. Administration
3. Building
4. Energy
3. Building
4. Energy
4. Energy
Which of the following statements is true?
1. Indirect costs are cost that can be assigned directly to a cost object.
2. Indirect cost centers do not perform their activities directly for the finished products, but for other (indirect and direct) cost centers.
3. The salary of an employee who manages the material warehouse and is also responsible for production preparation is an example of cost center direct costs.
1. Indirect costs are cost that can be assigned directly to a cost object.
2. Indirect cost centers do not perform their activities directly for the finished products, but for other (indirect and direct) cost centers.
3. The salary of an employee who manages the material warehouse and is also responsible for production preparation is an example of cost center direct costs.
2. Indirect cost centers do not perform their activities directly for the finished products, but for other (indirect and direct) cost centers.
What is the task of primary cost allocation?
1. Determine overhead rates for product costing.
2. Allocate the costs as accurately as possible to those cost centers where the respective costs were incurred.
3. Allocate costs from indirect cost centers to direct cost centers.
4. Distinguish precisely whether costs are direct costs or indirect costs.
1. Determine overhead rates for product costing.
2. Allocate the costs as accurately as possible to those cost centers where the respective costs were incurred.
3. Allocate costs from indirect cost centers to direct cost centers.
4. Distinguish precisely whether costs are direct costs or indirect costs.
2. Allocate the costs as accurately as possible to those cost centers where the respective costs were incurred.
Which of the following statements is not true?
1. While the reciprocal method based on equations provides exact transfer prices, the reciprocal method based on iterations only provides an approximation of the exact transfer prices.
2. The step-ladder method only yields exact transfer prices if there are no internal consumptions and if only one-sided exchanges of services exist between indirect cost centers.
3. The direct method provides an exact solution if there are only exchanges of services between indirect cost centers.
1. While the reciprocal method based on equations provides exact transfer prices, the reciprocal method based on iterations only provides an approximation of the exact transfer prices.
2. The step-ladder method only yields exact transfer prices if there are no internal consumptions and if only one-sided exchanges of services exist between indirect cost centers.
3. The direct method provides an exact solution if there are only exchanges of services between indirect cost centers.
3. The direct method provides an exact solution if there are only exchanges of services between indirect cost centers.
Which of the following statements is true?
1. The direct method and the step-ladder method can both provide exact transfer prices, but never in the same case.
2. The accuracy of the method of credits and debits depends on the order in which indirect cost centers are considered.
3. The step-ladder method considers exchanges of services only in one direction, whereas the method of credit and debits considers all exchanges of services.
4. The accuracy of the approximation by the the reciprocal method based on iterations does not depend on the number of iterations.
1. The direct method and the step-ladder method can both provide exact transfer prices, but never in the same case.
2. The accuracy of the method of credits and debits depends on the order in which indirect cost centers are considered.
3. The step-ladder method considers exchanges of services only in one direction, whereas the method of credit and debits considers all exchanges of services.
4. The accuracy of the approximation by the the reciprocal method based on iterations does not depend on the number of iterations.
3. The step-ladder method considers exchanges of services only in one direction, whereas the method of credit and debits considers all exchanges of services.