A. theory of contribution
B. theory of constraints
C. theory of conflicts
D. theory of maximization
Related Mcqs:
- If target operating income is $38000, contribution margin per unit is $400, then the number of units must be sold to earn targeted operating income will be ___________?
A. 65 units
B. 75 units
C. 95 units
D. 85 units - In operating income strategic analysis, a component which measures the change in operating income attributed to the change in output quantity is classified as ________?
A. internal process component
B. growth component
C. price recovery component
D. productivity component - In operating income strategic analysis, the strategic component which measures change in operating income, attributed for change in price of outputs and inputs is classified as __________?
A. internal process component
B. growth component
C. price recovery component
D. productivity component - The number of units, must be sold to earn targeted operating income are calculated by dividing the total fixed cost operating income and ____________?
A. marginal cost per unit
B. variable cost per unit
C. fixed cost per unit
D. contribution margin per unit - If the target operating income is $84000 and contribution margin per unit is $600, then number of units must be sold to earn targeted operating income, will be __________?
A. 100 units
B. 110 units
C. 120 units
D. 140 units - If total production is 25000 units and target annual operating income is $300000, then target operating income per unit would be ____________?
A. $15
B. $12
C. $16
D. $18 - The target operating income is multiplied to tax rate and then subtracted from target operating income to calculate _____________?
A. target net cost
B. target net income
C. target net gain
D. target net loss - If the contribution margin is $72000 and the operating income is $12000, then the degree of operating leverage would be ___________?
A. 8
B. 7
C. 6
D. 5 - If the target net income is $9600 and the tax rate is 40%, then the target operating income would be ___________?
A. $10,000
B. $12,000
C. $16,000
D. $14,000 - The contribution margin is $34000 and the operating income is $12000, then the degree of operating leverage will be __________?
A. 4.84
B. 2.84
C. 3.84
D. 5.84