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BUSI601 Module 3 Latest 2019 Exam 1 (Liberty University) Already Graded A

BUSI601 Module 3 Exam 1 (Liberty University) Which of the following is a contemporary management technique used by the management accountant to identify and monitor the costs of a product throughout all steps from product design to the finished product? The competitive strategy of differentiation requires that a product or service must be: Which of the following is not a benefit of using a lean manufacturing system? A strategy can be best defined as: In SWOT analysis, strengths and weaknesses are most easily identified by looking Which of the following organizations presents awards to firms that excel at execution of strategy, based on criteria such as leadership, marketing, strategic planning and process management? Michael Porter's five competitive forces include which one of the following: Using value-chain analysis, a firm can develop a competitive advantage by specifically looking for ways to: The differentiation strategy requires all of the following resources, except: Which of the following is not a key benefit of the balanced scorecard (BSC)? When a firm is determining its opportunities and threats, which of the following would not be mentioned? The five steps of strategic decision making include all of the following steps except: The cost of goods that were finished and transferred out of work-in-process during the current period is: Factory overhead costs for a given period were 2 times as much as the direct material costs. Prime costs totaled $8,000. Conversion costs totaled $11,350. What are the direct labor costs for the period? Since indirect cost cannot be conveniently or economically traced directly to a cost pool or cost object, the management accountant will: Which of the following is not a correct pair between the activity and the potential cost driver? A manufacturer of machinery currently produces equipment for a single client. The client supplies all required raw material on a no-cost basis. The manufacturer contracts to complete the desired units from this raw material. The total production costs incurred by the manufacturer are correctly identified as: Direct materials and direct labor costs total $70,000 and factory overhead costs total $100 per machine hour. If 200 machine hours were used for Job #333, what is the total manufacturing cost for Job #333? The main objective(s) of internal accounting controls is/are: A group of related products may be referenced as: Effective implementation of activity-based costing (ABC) requires: Which of the following would be the most appropriate cost driver to allocate factory electricity costs to products? All of the following statements regarding activity-based costing systems are true except they: A measure of the quantity of resources consumed by an activity is: Which of the following would likely be the most appropriate cost driver of electric power used by machines? If the usage of project activities is not proportional to the number of units produced, then some managers will be overcharged and others undercharged under the: Which of the following would likely be the most appropriate cost driver to allocate machine set-up costs to products? The major limitation of volume-based costing systems is the use of volume-based: The type of compensation plan that focuses on the difference between actual performance (sales, operating income, etc.) and budgeted performance is refers to: Worton Distributing expects its September sales to be 25% higher than its August sales of $150,000.Purchases were $100,000 in August and are expected to be $120,000 in September. All sales are on credit and are expected to be collected as follows: 30% in the month of the sale and 70% in the following month. Purchases are paid 25% in the month of purchase and 75% in the following month. The beginning cash balance on September 1 is $10,000. The ending cash balance on September 30 would be: "Budgetary slack" occurs when: Which one of the following is a budgeting approach that explicitly demands continuous improvement and that incorporates expected improvements in the resultant budget? Wild West Fashion expects the total costs of goods sold to be $30,000 in November and $60,000 in December for one of its young adult suits. Management also wants to have on hand at the end of each month 10 percent of the expected total cost of sales for the following month. What dollar amount of suits should be purchased in November? Budgeting for production (i.e., units to be produced in an upcoming budget period): Unless properly controlled, a "bottom-up" budgeting process can lead to: Maintaining a constant production level in a firm has the advantage of: Broha Company manufactured 1,500 units of its only product during 2013. The inputs for this production are as follows: A firm with a declining market share percentage may still earn a higher operating income if the: The effect of changes in a product's proportion of the total market are measured by: Broha Company manufactured 1,500 units of its only product during 2013. The inputs for this production are as follows: Which of the following is not a key determinant of productivity for most organizations? Which one of the following is the result of the [(units sold) x (actual selling price per unit)] - [(units sold) x (budgeted selling price per unit)]: Weighted-average budgeted contribution margin per unit is When the mix of products sold shifts toward the high contribution margin product, the total: The story of Gideon defeating the Midianites (Judges 6 and 7), proves that management techniques cannot turn impossible circumstances into possible ones. Since there is nothing new under the sun (Ecclesiastes 1:9), management should never attempt to implement new ideas. Critical success factors may have a financial, customer oriented, internal business processes, or a learning and growth perspective. Cost management is something that managers should leave to the accountant, as it does not affect the manager’s bottom line. Value-added activities provide us with an opportunity to honor God with the resources that we as managers have been given. Budgeting can be applied to one’s time, not just to finances.

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