A. residual income
B. return on after-tax operating income
C. return on sales
D. return on investment
Related Mcqs:
- 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 - The target annual operating income is divided with invested capital to calculate _____________?
A. target rate of return on investment
B. operating income per unit
C. operating cost per unit
D. cost of goods sold - The fixed cost is added to target operating income and then divided to contribute margin per unit to calculate _________?
A. quantity of units required to sold
B. selling of units
C. sold units
D. contributed 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 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 - 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 contribution margin is divided to operate income to calculate ______________?
A. degree of operating leverage
B. degree of change
C. degree of change in margin
D. degree of change in income
