A. activity based costing
B. improved costing
C. learned improvements
D. positive effectiveness
Related Mcqs:
- The costing system, in which individual activities are identified as the cost object, is considered as _________?
A. manufactured costing
B. activity based costing
C. allocation costing
D. base costing - The costing system, which is a combination of process costing and job costing system, is classified as __________?
A. weighted costing system
B. average costing system
C. hybrid costing system
D. double costing system - The costing technique, which classify all the activities in costing hierarchy is classified as ____________?
A. activity based costing
B. non-financial costing
C. profit costing
D. lump sum costing - The cost of particular cost object which cannot be traced in economically plausible way is termed as __________?
A. indirect cost
B. partial cost
C. benchmark cost
D. direct cost - The cost of particular cost object which cannot be traced in economically plausible way is termed as __________?
A. indirect cost
B. partial cost
C. benchmark cost
D. direct cost - In customer cost hierarchy, the costs of individual customer support activities are classified as __________?
A. discretionary channel costs
B. corporate-sustaining costs
C. distribution-channel costs
D. customer-sustaining costs - The method which ranks cost object incurred by individual users, in ranking order of more responsible users is classified as ___________?
A. bundled products allocation method
B. variable cost allocation method
C. stand-alone cost allocation method
D. incremental cost allocation method - The variance which is included in absorption costing, but not in variable costing is classified as __________?
A. production volume variance
B. cost volume variance
C. profit volume variance
D. fixed cost variance - In customer cost hierarchy, the costs of individual customer support activities are classified as ____________?
A. discretionary channel costs
B. corporate-sustaining costs
C. distribution-channel costs
D. customer-sustaining costs - The direct cost assignment for specific cost object is classified as __________?
A. cost object line cost
B. cost tracing
C. cost object indirect cost
D. cost object staff cost
