A. data of fixed cost
B. cost driver of data
C. pool of data
D. cost object of data
Related Mcqs:
- Considering the relationship of variables, the relationship in which the activity cost is included in the dependent variable, which has similar cost driver is classified as __________?
A. heterogeneous relationship
B. extreme relationship
C. no homogeneous relationship
D. homogeneous relationship - An estimated coefficient, which indicates the degree by which the estimated values are affected by random factors is known as ___________?
A. standard error of estimated coefficient
B. weighted error of estimated coefficient
C. average of estimated coefficient
D. variance of estimated coefficient - The vertical difference, which measures distance between estimated and actual cost for every single observation is classified as __________?
A. residual term
B. positive term
C. negative term
D. squared term - The cost pool category, which have the similar cause and effect relationship, with each cost driver uses as an allocation base is classified as __________?
A. heterogeneous price pool
B. homogenous cost pool
C. heterogeneous cost pool
D. homogenous price pool - In dependent variable cost pool, the relationship between individual cost items and cost drivers can be classified as ___________?
A. non homogeneous relationship
B. homogeneous relationship
C. an internal relationship
D. an extreme relationship - The cause and effect relationship that exists between change in total cost level and change in level of activity, is measured with the help of ___________?
A. production driver
B. cost driver
C. price driver
D. estimation driver - In the cause and effect relationship between cost level and cost driver, the inflationary price effects are removed by dividing cost through _______________?
A. price index
B. cost index
C. profit index
D. cost driver index - In cost accounting, the financial way of charging price for product above the cost, of acquiring or producing the goods is known as ___________?
A. sales margin
B. cost margin
C. Gross margin
D. income margin - The relationship based on unrelated level of activity and past data of cost is measured with the help of __________?
A. cost estimation
B. price estimation
C. unit estimation
D. production estimation - In process costing method, when the work done in current accounting period, and beginning inventory before current accounting period, is classified as _________?
A. partial inventory costing method
B. current period inventory method
C. Last-in, first-out method
D. First-in, first-out method