All India Management Association (AIMA) 2007 M.B.A Marketing Management Accounting for ision Making - II - Question Paper
Friday, 01 February 2013 10:55Web
Page 5 of 18
(c) Value added statements reflect the broader view of the company’s objectives and responsibilities
(d) It measures the value of increase in resources
(e) Additive approach and subtractive approach are the approaches for computing value added.
( 1 mark)
29. In a decision analysis situation, which of the subsequent costs is generally not relevant?
(a) Incremental cost
(b) Differential cost
(c) Replacement cost
(d) Avoidable cost
(e) Historical cost.
( 1 mark)
30. While computing the profits of a business, which of the subsequent measures considers the cost of debt as well as the cost of equity?
(a) Gross value added
(b) Net value added
(c) Economic value added
(d) Market value added
(e) Brand value added.
( 1 mark)
31. Which of the subsequent is a period cost?
(a) Research and development costs
(b) Direct labor cost
(c) Repair cost
(d) Indirect material cost
(e) Power cost.
( 1 mark)
32. Saurav Ltd. has furnished the subsequent data for the month of September 2008:
Particulars Rs.
Sales price per unit 24
Variable manufacturing cost per unit 12
Variable selling cost per unit 4
Fixed factory overhead per annum 6,48,000
Fixed selling costs per annum 3,02,400
The number of units to be sold by the company at break-even point was
(a) 1,18,800 units
(b) 90,000 units
(c) 88,000 units
(d) 84,000 units
(e) 60,000 units.
( 2 marks)
33. All of the subsequent are major considerations in fixing a selling price other than
(a) Competitors’ price
(b) Unique product features
(c) Price of substitutes
(d) Product costs which set a ceiling to the price
(e) Capturing market share.
( 1 mark)
34. The term relevant cost applies to all the subsequent decisional situations, other than
(a) Determination of a product price
(b) Replacement of equipment
(c) Deletion of a product line
(d) Manufacture or purchase of component parts
(e) Acceptance of a special order.
( 1 mark)
35. Which of the subsequent costs is a semi variable cost?
(a) Depreciation on machinery
(b) Factory rent
(c) Supplies and other indirect materials
(d) Maintenance of machinery
(e) Advertising.
( 1 mark)
36. Target costing is based on the subsequent premises, other than
(a) Orienting products to customer affordability
| Earning: Approval pending. |
