Professional Documents
Culture Documents
Section-I Multiple Choices Marks: 10x1/2 5
Section-I Multiple Choices Marks: 10x1/2 5
A. V. PG Centre
Course: MBA III Semester Name:
Subject: Strategic Management Accounting Roll no:
Time: 1 Hour, Marks: 15 Marks:
Section-I
Multiple Choices Marks: 10x1/2=5
1) A sub – unit of an organization under the control of a manager who is responsible for
its activities is [ ]
a) Responsibility centre b) Expense centre c) Profit centre d) None of the above
3) The method of transfer pricing in which the transferring division is credited with one
price and acquiring division is charged with different price is known as [ ]
a) Transfer price b) Dual prices c) Selling price d) Fixed cost
4) A responsibility centre which considers not only costs and Revenues but also the assets
used in the division is [ ]
a) Profit centre b) Investment centre c) Revenue centre d) None of the above
7) The drivers which represents the amount of time required to perform an activity is[ ]
a) Intensity drivers b) Duration Drivers c) Activity cost drivers d) None of the above
8) It refers to a set of actions that management can take, based on information from an
ABC study to increase / improve profitability. [ ]
a) ABC system b) ABM c) Traditional costing d) None of the above
9) The inter – divisional exchange pricing can also be based on a price mutually agreed
upon by the buying as well as the selling department through [ ]
a) Market price b) Negotiation c) Cost price d) None of the above
10) The budgeted investment of a firm is Rs. 10lakh. Assume further, a budgeted net
income of Rs. 2lakh. The required rate of return may be assumed to be 15 percent. The
Residual income of the division would be [ ]
a) 10000 b) 20000 c) 50000 d) 40000
Section-II
Fill in the blanks. Marks: 10x1/2=5
2)
3)
4) A company incurred overheads of Rs. 440000 and the Direct labour his are 44000. The
Direct labour hour rate is _________________________
5) From the above, cost per unit of product X if direct labour hours of X are 4Rs. Is
_____________________________
8) In ABC system, a firm can choose from three types of cost drivers, namely,
__________________________, ________________________ and ________________
10) _________________________ are used to change directly for the resources used
each time an activity is performed.
Section-III
Write short notes on: Marks: 5x1=5