MBA Cost Accounting MCQs - Chapter 4

Balanced Scorecard: Quality, Time and Theory of Constraints MCQ (Multiple Choice Questions) PDF - 2

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Balanced Scorecard Quality, Time & Theory of Constraints Questions & Answers PDF Download: MCQ Quiz 2

MCQ 6: If the number of employees who left the job are 40, the total number of employees are 200, then the employee turnover ratio will be

A) 0.6

B) 0.5

C) 0.2

D) 0.7

MCQ 7: The fishbone diagram is an example of

A) relevant costing diagram

B) cause and effect diagram

C) control chart

D) Pareto diagram

MCQ 8: The incurred costs to exclude the production of goods, that do not meet the specification, are called

A) rework costs

B) prevention costs

C) incremental costs

D) reengineering costs

MCQ 9: The number of employees who left the company, divided by average number of employees to calculate the ratio is called

A) employee turnover ratio

B) employee empowerment ratio

C) employee satisfaction ratio

D) employee training percentage

MCQ 10: The revenues are subtracted from the cost of direct materials of sold goods is to calculate

A) throughput contribution

B) operating cost contribution

C) operating contribution

D) marginal contribution

MBA Cost Accounting Mock Tests

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Balanced Scorecard: Quality, Time and Theory of Constraints MCQs

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Cost Allocation: Joint Products and Byproducts MCQs

Cost Function and Behavior MCQs

Spoilage, Rework and Scrap MCQs

Flexible Budget: Overhead Cost Variance MCQs

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