Cost Accounting Learning Notes & Technology Articles

Practice MCQs on bottlenecks, accounting MCQs for online test prep. Balanced scorecard: quality, time and theory of constraints quiz has multiple choice questions (MCQ), bottlenecks quiz questions and answers as cost of operations such as wages, salaries, depreciation, utilities and rent are summed together for calculating, answer key with choices as throughput costs, investments, operating costs and marginal costs for competitive exam prep. Free study guide is to learn bottlenecks quiz online with MCQs to practice test questions with answers.

MCQ. Cost of operations such as wages, salaries, depreciation, utilities and rent are summed together for calculating

1. throughput costs
2. investments
3. operating costs
4. marginal costs

C

MCQ. Revenues are subtracted from cost of direct materials of sold goods to calculate

1. throughput contribution
2. operating cost contribution
3. operating contribution
4. marginal contribution

A

MCQ. A theory which describes techniques of operating income maximization facing with non-bottleneck and bottle neck operations is classified as

1. theory of contribution
2. theory of constraints
3. theory of conflicts
4. theory of maximization

B

MCQ. Sum of cost of direct materials, costs of buildings, equipment, research and development costs is classified as

1. throughput costs
2. investments
3. operating costs
4. marginal costs

B

MCQ. If cost of direct materials use in goods sold is \$5000 and total revenues are \$9000 then throughput contribution would be

1. \$5,000
2. \$14,000
3. \$4,000
4. \$9,000

C