Which of the following concepts of managerial accounting is focused on achieving a point of low or no inventory?

• A.Just-in-time method.
• B.Activity-based costing.
• C.Break-even analysis
• D.Theory of constraints.

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Which of the following is a limiting factor for capacity expansion?

• A.Company diversification.
• B.Production orientation of management.
• C.Government pressure on organizations to increase or maintain employment.
• D.Lack of credible market leader in the industry.

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What is the total contribution to corporate profits generated by Division A before allocation of central corporate expenses?

• A.US $18,000
• B.US $20,000
• C.US $30,000
• D.US $90,000

Correct Answer: C

Division As total contribution to corporate pr: ruits includes everything except the central corporate expense allocation. Thus, the total contribution is US $31'_1,000 $150,000 sales
* $10,000 other revenue - $30,000 direct materials - $20,000 direct labor- $5,001'_i variable overhead - $25,000 fixed overhead - $15,000 variable S '.A e i n-,e - $35,000 fixed c .-,:{-pease).

C:\Documents and Settings\usernwz1\Desktop\1.PNG A and B, are autonomous divisions of a corporation. They have no beginning or ending
inventories, and the number of units produced is equal to the number of un1Ls sold. Following is financial information relating to the two divisions:

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A company often revises its production processes. The changes may entail revisions to processing programs. Ensuring that changes have a minimal impact on processing and result in minimal risk to the system is a function of:

• A.Security administration.
• B.Change control.
• C.Problem tracking.
• D.Problem-escalation procedures.

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Which of the following corporate social responsibility strategies is likely to be most effective in minimizing confrontations with influential activists and lobbyists?

• A.Continually evaluate the needs and opinions of all stakeholder groups.
• B.Ensure strict compliance with applicable laws and regulations to avoid incidents.
• C.Increase goodwill through philanthropic activities among stakeholder communities.
• D.Maintain a comprehensive publicity campaign that highlights the organization's efforts.

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