A. target pricing
B. target costing
C. value engineering
D. all of above
Related Mcqs:
- The target price is subtracted from per unit target operating income to calculate __________?
A. total current full cost
B. total cost per unit
C. target operating income per unit
D. target cost per unit - 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 product costing technique in which markup component is added into cost base, to set a target price is known as __________?
A. market based approach
B. cost incurrence pricing
C. cost plus pricing
D. locked-in cost pricing - 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 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 - If the target net income is $36000 and the tax rate is 40%, then the target operating income will be __________?
A. $10,000
B. $20,000
C. $40,000
D. $60,000 - The customer sustaining costs, customer batch-level costs and customer output-unit level costs are classified as _________?
A. customer level indirect costs
B. customer level direct costs
C. corporate level direct costs
D. corporate level indirect costs - The customer sustaining costs, customer batch-level costs and customer output-unit level costs are classified as _________?
A. customer level indirect costs
B. customer level direct costs
C. corporate level direct costs
D. corporate level indirect costs - The basic aspects of product quality must include the ____________?
A. design quality
B. conformance quality
C. scorecard quality
D. both A and D - If an actual input price is $70 and the budgeted input price is $40, then the price variance will be ____________?
A. $120
B. $50
C. $110
D. $30
