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Buch. Management Accounting
1.. Management accounting is
2. The write-offs of general economic expenses at the end of the reporting period are reflected:

3. With respect to the technological process of formation of prime cost, the costs are divided into:

4. What business transactions are reflected in the accounting records on the accounts of the buh. accounting D20 - K97:

5. The flexible budget provides:

6. The semi-finished version of the consolidated cost accounting for production provides for:

7. According to the Methodological Recommendations on Forecasting, Accounting and Calculation of Industrial Production in Industry, cost accounting is organized using:

8. In the system of responsibility centers there is a hierarchical subordination in accordance with:

9. The subdivision of production enterprises into responsibility centers is made depending on:
10. Functional accounting of costs and performance of the enterprise (ABC - method) involves determining the value of products released on the basis of:
11. Profit from sales in the system of calculating s / s products at variable costs is defined as:
12. The equation of the breakeven point in the natural unit in the analysis of the relationship "cost - volume - profit" has the form:

13. The management reporting is made in a cut:

14. In management accounting, reports can be drawn up: - there is no strict periodicity *

15. In the sphere of origin and functioning, the costs are:

17. The budget model is

18. The basis for management accounting does not lie in the classification of costs:

19. Marriage production:

20. For the management accounting on the responsibility centers it is necessary:

21. Calculate the transfer price of a unit of the product according to the formula (120% of the total cost price), if costs = 900 thousand, variable costs = 600 thousand. 200 products are made. 900 * 1.2 \ 200 = 5.4
- 5.4 *

22. Determine the group rate of overhead costs for the "maintenance" function, if the cost for the reporting period is 5,000 thousand, the volume of the constant driver S = 60 and F = 40 units.
23. The ultimate objective of compiling operational (or operational) budgets is to develop:

24. How much is one thing, if the constant costs are 400, the variables are 60%, only 100 are taken, and the profit should be 100.

25. According to the Methodological Recommendations on Forecasting, Accounting and Calculation of Industrial Production in Industry, the inclusion in the cost of raw materials, materials and other material resources is made using one of the following methods of stock assessment:

26. What is the starting point for the formation of the main budget

1. By the nature of implementation:
2. In the field from the sources of coverage:
 3. In the place of origin:
4.On the link with the process technologist:
5. Depending on the nature of the relationship with the volume of production:
6. By the way of referring to certain types of products
7. By economic nature (by element
8. By appointment

Calculation of transfer prices
1. Based on market prices -
2. Based on cost price.
3. On the basis of contractual shopping centers,
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