cost accounting test bank chapter 14.docx
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costaccountingtestbankchapter14
CostAccounting,15e（Horngren/Datar/Rajan）
Chapter14CostAllocation,Customer-ProfitabilityAnalysis,andSales-VarianceAnalysis
Objective14.1
1）CostswhichareNOTeconomicallyfeasibletotracebutwhicharerelatedtoacostobjectareknownas________.
A）incrementalcosts
B）marginalcosts
C）indirectcosts
D）variablecosts
Answer:
C
Diff:
1
Objective:
1
AACSB:
Analyticalthinking
2）Thereportingandassessmentofrevenuesearnedfromcustomersandthecostsincurredtoearnthoserevenuesis________.
A）creditor-ageanalysis
B）customer-profitabilityanalysis
C）debtor-costanalysis
D）customer-turnoveranalysis
Answer:
B
Diff:
1
Objective:
1
AACSB:
Analyticalthinking
3）Customerrevenuesand________arethedeterminantsofcustomerprofitability.
A）customerprofile
B）customercosts
C）customerlocation
D）customerindustry
Answer:
B
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
4）Thecostofvisitingcustomerswouldmostlikelybeclassifiedasa________.
A）customeroutputunit-levelcost
B）customerbatch-levelcost
C）customer-sustainingcost
D）corporate-sustainingcost
Answer:
C
Diff:
1
Objective:
1
AACSB:
Analyticalthinking
5）Costsincurredtohandleeachunitsoldwouldmostlikelybeclassifiedasa________.
A）customeroutputunit-levelcost
B）customerbatch-levelcost
C）customer-sustainingcost
D）corporate-sustainingcost
Answer:
A
Diff:
1
Objective:
1
AACSB:
Analyticalthinking
6）Thecostofthemanagerofaretaildistributionchannelwouldmostlikelybeclassifiedasa________.
A）customer-sustainingcost
B）distribution-channelcost
C）customerbatch-levelcost
D）corporate-sustainingcost
Answer:
B
Diff:
1
Objective:
1
AACSB:
Analyticalthinking
7）Costsincurredtoprocessorderswouldmostlikelybeclassifiedasa________.
A）customeroutputunit-levelcost
B）customerbatch-levelcost
C）customer-sustainingcost
D）corporate-sustainingcost
Answer:
B
Diff:
1
Objective:
1
AACSB:
Analyticalthinking
8）Toimprovecustomerprofitability,companiesshouldtrack________.
A）onlythefinalinvoicepriceofasale
B）thevolumeoftheproductspurchasedbyeachcustomer
C）thelocationofeachcustomer
D）thecustomerprofile
Answer:
B
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
9）Customersmakinglargecontributionstotheprofitabilityofthecompanyshould________.
A）betreatedthesameasothercustomersbecauseallcustomersareimportant
B）receiveahigherlevelofattentionfromthecompanythanlessprofitablecustomers
C）bechargedhigherpricesforthesameproductsthanlessprofitablecustomers
D）notbeofferedthevolume-basedpricediscountsofferedtolessprofitablecustomers
Answer:
B
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
10）Toreducedistribution-channelcosts,acompanycould________.
A）improvetheefficiencyoftheorderingprocess
B）makefewercustomervisits
C）eliminatedistributiontoretailersandonlyservicewholesalers
D）reduceproduct-handlingcosts
Answer:
C
Diff:
3
Objective:
1
AACSB:
Analyticalthinking
11）Pricediscountsareinfluencedby________.
A）thevolumeofproductpurchased
B）theprimecostofproduction
C）theoperationalbudget
D）thecontribution-marginperunit
Answer:
A
Diff:
3
Objective:
1
AACSB:
Analyticalthinking
12）Managersusecustomer-profitabilityanalysisreporttoensurethat________.
A）unpaidinvoicesarecategorizedaccordingtoagebyduedate
B）costsrelatedtocustomersaresegmentedintodifferentcostpoolsonthebasisofdifferenttypesofcostdriversorcost-allocationbases
C）customersmakinglargecontributionstotheoperatingincomeofacompanyreceiveahighlevelofattentionfromthecompany
D）costallocationofindirectcostisinplace
Answer:
C
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
13）Whichofthefollowingillustratesapurposeforallocatingcoststocostobjects?
A）toprovideinformationforcost-controlandpricingdecisions
B）toprovideinformationtocustomers
C）todeterminemarginalcost
D）tomeasurecapitalexpenditure
Answer:
A
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
14）Thecostsofallsixvalue-chainfunctionsshouldbeincludedwhendetermining________.
A）theprimecostofaproduct
B）thesellingpriceofaproduct
C）thecontributionmarginperunit
D）thecostofcapital
Answer:
B
Diff:
3
Objective:
1
AACSB:
Analyticalthinking
15）Whichpurposeofcostallocationisusedtoencouragesalesrepresentativestopushhigh-marginproductsorservices?
A）toprovideinformationforeconomicdecisions
B）tomotivatemanagersandotheremployees
C）tojustifycostsorcomputereimbursement
D）tomeasureincomeandassetsforreportingtoexternalparties
Answer:
B
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
16）Costsofactivitiestoselleachunittoacustomerisanexampleof________.
A）customer-sustainingcosts
B）division-sustainingcosts
C）customeroutputunit-levelcosts
D）distribution-channelcosts
Answer:
C
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
17）________categorizescostsrelatedtocustomersintodifferentcostpoolsonthebasisofeitherdifferentclassesofcostdriversordifferentdegreesofdifficultyindeterminingthecause-and-effect（orbenefits-received）relationships.
A）Customer-profitabilityanalysis
B）Customerrevenues
C）Customercosthierarchy
D）Pricediscounting
Answer:
C
Diff:
1
Objective:
1
AACSB:
Analyticalthinking
18）Toanalyzecustomerprofitability,corporate-sustainingcostsshouldbeallocatedtocustomers.
Answer:
FALSE
Explanation:
Theallocationofcorporate-sustainingcostsservesnopurposeinassessingcustomerprofitability,decisionmaking,performanceevaluation,ormotivation.
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
19）Costsofactivitiesrelatedtoagroupofunitssoldtoacustomeristermedascustomerbatch-levelcosts.
Answer:
TRUE
Diff:
1
Objective:
1
AACSB:
Analyticalthinking
20）Apricediscountisthereductioninsellingpricebelowlistsellingpricetoencouragecustomersto
purchasemorequantities.
Answer:
TRUE
Diff:
1
Objective:
1
AACSB:
Analyticalthinking
21）Trackingpricediscountsbycustomerandbysalespersonhelpsimprovecustomerprofitability.
Answer:
TRUE
Diff:
1
Objective:
1
AACSB:
Analyticalthinking
22）Customer-profitabilityanalysisisthereportingandassessmentofrevenuesearnedfromcustomersandthecostsincurredtoearnthoserevenues.
Answer:
TRUE
Diff:
1
Objective:
1
AACSB:
Analyticalthinking
23）Costsofdisplaysatcustomersitesisanexampleofcustomerbatch-levelcosts.
Answer:
FALSE
Explanation:
Costsofdisplaysatcustomersitesisanexampleofcustomer-sustainingcosts.
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
24）Customer-sustainingcostsisthecostsofactivitiestosupportindividualcustomers,regardlessofthenumberofunitsorbatchesofproductdeliveredtothecustomer.
Answer:
TRUE
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
25）Allcustomersareequallyimportanttoacompanyandshouldreceiveequallevelsofattention.
Answer:
FALSE
Explanation:
Customersshouldreceivealevelofattentionfromthecompanythatmatchestheircontributiontothecompany'sprofitability.
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
26）Pricediscountsmustbeuniformamongallcustomers.
Answer:
FALSE
Explanation:
Pricediscountswilldependonthesizeofthepurchaseandtheimportanceofthecustomer.
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
27）Therearetwoelementsthatinfluencecustomerprofitability-revenuesandcosts.
Answer:
TRUE
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
28）Companiesthatonlyrecordtheinvoicepricecanusuallytrackthemagnitudeofpricediscounting.
Answer:
FALSE
Explanation:
Totrackdiscounting,thediscountmustberecorded.
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
29）Acustomercosthierarchycategorizescostsrelatedtocustomersintodifferentcostpoolsonthebasisofdifferentcostdrivers.
Answer:
TRUE
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
30）Anactivity-basedcostingsystemmayfocusoncustomersratherthanproducts.
Answer:
TRUE
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
31）Acustomercosthierarchymayincludecustomer-sustainingcosts.
Answer:
TRUE
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
32）Acustomercosthierarchymayincludedistribution-channelcosts.
Answer:
TRUE
Diff:
1
Objective:
1
AACSB:
Analyticalthinking
33）Corporate-sustainingcostsarecostsofactivitiestosupportindividualcustomers,regardlessofthenumberofunitsorbatchesofproductdeliveredtothecustomer.
Answer:
FALSE
Explanation:
Customer-sustainingcostsarecostsofactivitiestosupportindividualcustomers,regardlessofthenumberofunitsorbatchesofproductdeliveredtothecustomer.
Diff:
2
Objective:
1
AACSB:
Analyticalthinking
34）Ingeneral,distribution-channelcostsaremoreeasilyinfluencedbycustomeractionsthancustomerbatch-levelcosts.
Answer:
FALSE
Explanation:
Ingeneral,customerbatch-levelcostsaremoreeasilyinfluencedbycustomeractionsthandistribution-channelcosts.
Diff:
3
Objective:
1
AACSB:
Analyticalthinking
35）Ifoneoffivedistributionchannelsisdiscontinued,corporate-sustainingcostssuchasgeneraladministrationcostswillmostlikelybereducedby20%.
Answer:
FALSE
Explanation:
Ifoneoffivedistributionchannelsisdiscontinued,corporate-sustainingcostssuchasgeneraladministrationcostswillmostlikelynotbeaffected.
Diff:
3
Objective:
1
AACSB:
Analyticalthinking
36）ColiseServicesisarep
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