A. market-based transfer prices
B. cost-based transfer prices
C. negotiated transfer prices
D. all of above
Related Mcqs:
- When prices fall, the decrease in demand for the product when the competitors’ prices are not met will be called ___________?
A. downward supply spiral
B. upward supply spiral
C. downward demand spiral
D. upward demand spiral - The method of pricing, when two separate pricing methods are used to price, transfer of products from one subunit to another, is called _____________?
A. dual pricing
B. functional pricing
C. congruent pricing
D. optimal pricing - In actual costing, an actual quantity of used inputs are multiplied with actual prices to calculate: ___________?
A. fixed direct manufacturing cost
B. variable direct manufacturing cost
C. fixed indirect manufacturing cost
D. variable indirect manufacturing cost - The fixed direct manufacturing cost is calculated, by multiplying standard prices for standard quantity of allowed input for actual output in ___________?
A. input costing
B. output costing
C. standard costing
D. achieved costing - Throughout the period costs, costing methods are treated as ___________?
A. manufacturing in period
B. expenses of period
C. incurred in period
D. accrual in period - The normal costing and standard costing methods are used in decisions such as ___________?
A. investment decisions
B. pricing decisions
C. product mix decisions
D. Both B and C - The decision making methods, used for subunits of company are highly interdependent on each other is called _____________?
A. incongruent decision making
B. functional decision making
C. congruent decision making
D. duplication decision making - An actual quantity of input use is multiplied to actual prices, to calculate direct variable manufacturing cost in ________?
A. actual costing method
B. normal costing method
C. direct costing method
D. indirect costing method - The standard quantity of input used for achieved output, which is multiplied to standard prices, to calculate variable direct manufacturing cost in __________?
A. output costing
B. standard costing
C. achieved costing
D. input costing - The practice by seller, about offering same product at different prices, to the different customers is known as __________?
A. price incurrence
B. price discrimination
C. price targeting
D. price engineering