,DOWNLOAD THE Test Bank for Cost Management Strategic Emphasis 9th
Edition Blocher
Cost Management A Strategic Emphasis 5th Edition by
Blocher CH01
MULTIPLEJCHOICEJ-
JChooseJtheJoneJalternativeJthatJbestJcompletesJtheJstatementJorJanswersJtheJquestion.
1) WhichJofJtheJfollowingJdoesJnotJrepresentJaJmainJfocusJofJcostJmanagementJinformation?
1) ______
A) StrategicJmanagement.
B) PerformanceJmeasurement.
C) PlanningJandJdecisionJmaking.
D) PreparationJofJfinancialJstatements.
E) InternalJauditJandJcontrol.
2) StrategicJmanagementJcanJbeJdefinedJasJtheJdevelopmentJofJaJsustainable:
2) ______
A) ChainJofJcommand.
B) CompetitiveJposition.
C) CashJflow.
D) BusinessJentity.
E) CompanyJimage.
3) CostJmanagementJhasJmovedJfromJaJtraditionalJroleJofJproductJcostingJandJoperationalJc
ontrolJtoJaJbroaderJstrategicJfocus,JwhichJplacesJanJemphasisJon:
3) ______
A) CompetitiveJpricing.
B) DomesticJmarketing.
C) Short-termJthinking.
D) StrategicJthinking.
E) IndependentJjudgment.
4) CostJmanagementJisJusedJtoJanalyzeJtheJcostJconsequencesJofJdifferentJdesignJchoicesJa
ndJtoJmeasureJandJreportJtheJmanyJaspectsJofJquality,JincludingJallJofJtheJfollowingJexcept:
4) ______
VersionJ1 1
mynursytest.store
,DOWNLOAD THE Test Bank for Cost Management Strategic Emphasis 9th Editi
J J J J J J J J J J
on Blocher J
Cost Management A Strategic Emphasis 5th Edition by
J J J J J J J J
Blocher CH01 J
A) WastedJlaborJorJmaterials.
B) TheJnatureJofJcomplaints,JwarrantyJcosts,JandJproductJrecalls.
C) TheJshort-JandJlong-termJgoalsJofJsustainability.
D) TheJnumberJofJserviceJcalls.
E) ProductionJbreakdowns.
5) InJaJlocalJfactory,JemployeesJareJrewardedJforJfindingJnewJandJbetterJwaysJofJchangingJth
eJwayJtheyJwork.JThisJcompanyJisJmotivatingJitsJemployeesJtoJuseJwhatJmanagementJtechnique?
5) ______
A) Benchmarking.
B) Activity-BasedJCosting.
C) TheoryJofJConstraints.
D) ContinuousJImprovement.
E) TotalJQualityJManagement.
6) AJcompany'sJmanagementJaccountantJisJtryingJtoJimproveJtheJwayJcostsJareJallocatedJw
ithinJtheJcompany.JCurrently,JseveralJcorporateJexpensesJareJgroupedJtogetherJandJlabeledJ"ove
rhead."JIfJtheJaccountantJwantedJtoJuseJactivity-
basedJcostingJ(ABC)JtoJhelpJsolveJtheJproblem,JwhatJshouldJsheJdo?
6) ______
A) SheJshouldJtryJtoJtraceJtheJdepartments'JcostsJtoJtheirJcostJobjects,JandJthenJchargeJea
chJdepartmentJbasedJonJthoseJcostJrelationships.
B) SheJshouldJresearchJhowJtheJcompany'sJcompetitorsJareJallocatingJtheirJcosts,JandJth
enJimplementJoneJofJthoseJstrategies.
C) SheJshouldJlookJforJbottlenecksJwithinJtheJproductionJprocess,JandJtryJtoJeliminateJth
em,JthusJreducingJcosts.
D) SheJshouldJexamineJtheJfirm'sJvalueJchainJandJapplyJtargetJcostingJbeforeJadoptingJac
tivity-basedJcostingJ(ABC)
E) SheJshouldJidentifyJandJmonitorJtheJcostsJofJaJproductJthroughoutJitsJlifeJcycleJtoJseeJw
hereJtheJcostsJmostlyJcomeJfrom.
VersionJ1 2
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, DOWNLOAD THE Test Bank for Cost Management Strategic Emphasis 9th Editi
J J J J J J J J J J
on Blocher J
Cost Management A Strategic Emphasis 5th Edition by
J J J J J J J J
Blocher CH01 J
7) TheJdifferenceJbetweenJwholesalersJandJretailersJis:
7)J______
A) WholesalersJareJmerchandisersJthatJsellJdirectlyJtoJcustomersJwhereasJretailersJareJ
merchandisersJthatJsellJtoJotherJmerchandisers.
B) WholesalersJareJmerchandisersJthatJsellJtoJotherJmerchandisersJwhereasJretailersJareJ
merchandisersJthatJsellJdirectlyJtoJconsumers.
C) WholesalersJareJmerchandisersJthatJsellJdirectlyJtoJtheJgovernmentJwhereasJretailersJa
reJmerchandisersJthatJsellJtoJotherJmerchandisers.
D) WholesalersJareJmerchandisersJthatJsellJdirectlyJtoJcustomersJwhereasJretailersJareJ
merchandisersJthatJsellJdirectlyJtoJtheJgovernment.
E) ThereJisJnoJdifferenceJbetweenJwholesalersJandJretailers.
8) WhenJmanagersJproduceJvalueJforJtheJcustomer,JtheirJorientationJconsistsJofJallJtheJfo
llowingJexcept:
8) ______
A) Quality.
B) TimelinessJofJdelivery.
C) TheJabilityJtoJrespondJtoJtheJcustomer'sJdesireJforJspecificJfeatures.
D) StateJofJtheJartJmanufacturingJfacilities.
E) Service.
9) InJwhichJofJtheJfollowingJsituationsJwouldJTheoryJofJConstraintsJbeJuseful?
9) ______
A) FirmsJthatJhaveJjustJadoptedJleanJmanufacturing.
B) Balanced,JfastJmovementJofJproductJthroughJtheJplant.
C) ManagementJwantsJitsJproductsJtoJhaveJcompetitiveJpricesJthatJearnJaJdesiredJprofit.
D) LongJlinesJatJcheckoutJstands.
E) CompetitorsJhaveJstartedJtoJfocusJonJsustainabilityJandJhaveJfoundJsuccessJinJtheJp
ublic’sJeyes.
VersionJ1 3
mynursytest.store
Edition Blocher
Cost Management A Strategic Emphasis 5th Edition by
Blocher CH01
MULTIPLEJCHOICEJ-
JChooseJtheJoneJalternativeJthatJbestJcompletesJtheJstatementJorJanswersJtheJquestion.
1) WhichJofJtheJfollowingJdoesJnotJrepresentJaJmainJfocusJofJcostJmanagementJinformation?
1) ______
A) StrategicJmanagement.
B) PerformanceJmeasurement.
C) PlanningJandJdecisionJmaking.
D) PreparationJofJfinancialJstatements.
E) InternalJauditJandJcontrol.
2) StrategicJmanagementJcanJbeJdefinedJasJtheJdevelopmentJofJaJsustainable:
2) ______
A) ChainJofJcommand.
B) CompetitiveJposition.
C) CashJflow.
D) BusinessJentity.
E) CompanyJimage.
3) CostJmanagementJhasJmovedJfromJaJtraditionalJroleJofJproductJcostingJandJoperationalJc
ontrolJtoJaJbroaderJstrategicJfocus,JwhichJplacesJanJemphasisJon:
3) ______
A) CompetitiveJpricing.
B) DomesticJmarketing.
C) Short-termJthinking.
D) StrategicJthinking.
E) IndependentJjudgment.
4) CostJmanagementJisJusedJtoJanalyzeJtheJcostJconsequencesJofJdifferentJdesignJchoicesJa
ndJtoJmeasureJandJreportJtheJmanyJaspectsJofJquality,JincludingJallJofJtheJfollowingJexcept:
4) ______
VersionJ1 1
mynursytest.store
,DOWNLOAD THE Test Bank for Cost Management Strategic Emphasis 9th Editi
J J J J J J J J J J
on Blocher J
Cost Management A Strategic Emphasis 5th Edition by
J J J J J J J J
Blocher CH01 J
A) WastedJlaborJorJmaterials.
B) TheJnatureJofJcomplaints,JwarrantyJcosts,JandJproductJrecalls.
C) TheJshort-JandJlong-termJgoalsJofJsustainability.
D) TheJnumberJofJserviceJcalls.
E) ProductionJbreakdowns.
5) InJaJlocalJfactory,JemployeesJareJrewardedJforJfindingJnewJandJbetterJwaysJofJchangingJth
eJwayJtheyJwork.JThisJcompanyJisJmotivatingJitsJemployeesJtoJuseJwhatJmanagementJtechnique?
5) ______
A) Benchmarking.
B) Activity-BasedJCosting.
C) TheoryJofJConstraints.
D) ContinuousJImprovement.
E) TotalJQualityJManagement.
6) AJcompany'sJmanagementJaccountantJisJtryingJtoJimproveJtheJwayJcostsJareJallocatedJw
ithinJtheJcompany.JCurrently,JseveralJcorporateJexpensesJareJgroupedJtogetherJandJlabeledJ"ove
rhead."JIfJtheJaccountantJwantedJtoJuseJactivity-
basedJcostingJ(ABC)JtoJhelpJsolveJtheJproblem,JwhatJshouldJsheJdo?
6) ______
A) SheJshouldJtryJtoJtraceJtheJdepartments'JcostsJtoJtheirJcostJobjects,JandJthenJchargeJea
chJdepartmentJbasedJonJthoseJcostJrelationships.
B) SheJshouldJresearchJhowJtheJcompany'sJcompetitorsJareJallocatingJtheirJcosts,JandJth
enJimplementJoneJofJthoseJstrategies.
C) SheJshouldJlookJforJbottlenecksJwithinJtheJproductionJprocess,JandJtryJtoJeliminateJth
em,JthusJreducingJcosts.
D) SheJshouldJexamineJtheJfirm'sJvalueJchainJandJapplyJtargetJcostingJbeforeJadoptingJac
tivity-basedJcostingJ(ABC)
E) SheJshouldJidentifyJandJmonitorJtheJcostsJofJaJproductJthroughoutJitsJlifeJcycleJtoJseeJw
hereJtheJcostsJmostlyJcomeJfrom.
VersionJ1 2
mynursytest.store
, DOWNLOAD THE Test Bank for Cost Management Strategic Emphasis 9th Editi
J J J J J J J J J J
on Blocher J
Cost Management A Strategic Emphasis 5th Edition by
J J J J J J J J
Blocher CH01 J
7) TheJdifferenceJbetweenJwholesalersJandJretailersJis:
7)J______
A) WholesalersJareJmerchandisersJthatJsellJdirectlyJtoJcustomersJwhereasJretailersJareJ
merchandisersJthatJsellJtoJotherJmerchandisers.
B) WholesalersJareJmerchandisersJthatJsellJtoJotherJmerchandisersJwhereasJretailersJareJ
merchandisersJthatJsellJdirectlyJtoJconsumers.
C) WholesalersJareJmerchandisersJthatJsellJdirectlyJtoJtheJgovernmentJwhereasJretailersJa
reJmerchandisersJthatJsellJtoJotherJmerchandisers.
D) WholesalersJareJmerchandisersJthatJsellJdirectlyJtoJcustomersJwhereasJretailersJareJ
merchandisersJthatJsellJdirectlyJtoJtheJgovernment.
E) ThereJisJnoJdifferenceJbetweenJwholesalersJandJretailers.
8) WhenJmanagersJproduceJvalueJforJtheJcustomer,JtheirJorientationJconsistsJofJallJtheJfo
llowingJexcept:
8) ______
A) Quality.
B) TimelinessJofJdelivery.
C) TheJabilityJtoJrespondJtoJtheJcustomer'sJdesireJforJspecificJfeatures.
D) StateJofJtheJartJmanufacturingJfacilities.
E) Service.
9) InJwhichJofJtheJfollowingJsituationsJwouldJTheoryJofJConstraintsJbeJuseful?
9) ______
A) FirmsJthatJhaveJjustJadoptedJleanJmanufacturing.
B) Balanced,JfastJmovementJofJproductJthroughJtheJplant.
C) ManagementJwantsJitsJproductsJtoJhaveJcompetitiveJpricesJthatJearnJaJdesiredJprofit.
D) LongJlinesJatJcheckoutJstands.
E) CompetitorsJhaveJstartedJtoJfocusJonJsustainabilityJandJhaveJfoundJsuccessJinJtheJp
ublic’sJeyes.
VersionJ1 3
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