Moscow Institute of Management and Law
1. "Management Accounting" - is:
2. The main functions of the control system of the administrative account are made to:
3. What is different from periodic food costs?
4. Select the main features of the classification of management accounting:
5. Under what conditions is preferable to use a system of calculation of processes?
6. Calculating in direct costing should include:
7. What is behind the concept of "equivalent unit" in the system of accounting and calculation process costs?
8. direct costing as a system of calculation based on variable costs, is characterized in that:
9. Which of the methods of calculation of the cost operating profit (sales profit) reacts to changes in production?
10. What benefit is the head of the segmentation of the profit and loss account?
11. What is different from a cost center profit center?
12. Is it true that the ROI - return on product sales turnover of investments?
13. Which of the methods of calculation will show higher profits from sales if production and sales are equal?
14. If the permanent overhead costs released from the reserve in the calculation of full allocation of costs, what can you say about the level of production in relation to sales?
15. What is different from the segment margin gross margin?
16. What distinguishes the center from the center of the investment profits?
17. How to speed up the turnover of operating assets?
18. Are there any restrictions on the use of direct costing?
19. How are the costs tracked segment of the total costs for the segment?
20. What is meant by the transfer price?
21. How can I track the costs in one segment may be common to other segments?
22. In which of the methods of calculation of the cost, operating income react to the change in sales?
23. At that aims evaluation of the effectiveness of the control unit, while the remaining were?
24. What is a "deviation"?
25. What is meant by "price factor" in a flexible budget?
26. Common variable costs with the growth (fall) in the number of sales:
27. Is it possible to argue that the transfer price formed on a contractual basis to meet specific business conditions: the presence of underutilized capacity, the relationship between units, etc..?
28. What is the role in the implementation of flexible budgeting system standard account?
29. What is meant by "a factor of norms" for flexible budget?
30. On what basis are encouraged to nominate transfer price at an effective competitor of Mr. Market?
31. The system differs from the standard cost of domestic regulatory accounting system?
32. Common fixed costs with the growth (fall) in the number of sales:
33. What methods are used to divide the mixed costs into variable and fixed components?
34. How do you explain the concept of "relevant range" sales?
35. What does the term "relevant information" for management decision making?
36. As formulated in the overall cost of marginal analysis?
37. What is meant by the level of activity in the claims costs?
38. Operational Analysis "cost - volume - profit" is intended to:
39. To calculate the break-even point in terms of cost it is necessary:
40. If the business has not yet reached break-even point, the gross margin is not enough to:
41. How do you explain the concept of "rate variable costs"?
42. Gross margin can be increased:
43. Operational analysis can be carried out by the following method:
44. What other names is operational analysis?
45. How do you explain the concept of "breakeven"?
46. \u200b\u200bWhat restrictions are operational analysis tools?
47. What does the "power of operating leverage"?
48. What does the term "margin of breakeven"?
49. Between what values \u200b\u200bare investigated in connection oper