Topic: Application of the Theory of Management Accounting in Enterprise

Look inside the economic network, it's very good.

Dear, hello, I am glad to answer for you, the answer is: the object of management accountingModern management accounting is cash flow. This is because the cash flow has the greatest comprehensiveness, its inflow and outflow are both the difference in the number of the bureau, there is also a difference in time, through the dynamics of cash flow, the production and operation of the enterprise, the capital, cost, profit of the integration of these aspects for a unified evaluation, for enterprises to improve production and operation, improve economic efficiency to provide important, comprehensive information.

First of all, the difference between the amount of cash outflow and inflow in the production and operation of enterprises restricts the profitability of enterprises. Second, the difference between the current outflow and inflow limits the level of capital occupation by enterprises. Finally, the difference between the outflow and the inflow can also be examined in a comprehensive way, that is, the difference in time can be converted by the "time value of money", which can be transformed into looking at the problem at the same point in time, and the difference in time is expressed through the difference in quantity.

1d 2b 3b (The contribution gross profit rate is the marginal contribution rate, which refers to the percentage of the marginal contribution to the sales revenue.) The variable cost ratio is the variable cost as a percentage of sales revenue. Linking the variable cost rate to the marginal contribution rate holds the following relationship:

Variable cost rate + marginal contribution rate = 1. 4b 5c 6 I calculated that it was 300 ( Margin of Safety = (Margin of Safety Actual or Estimated Sales Volume) 100% = Margin of Safety Actual or Projected Sales) 100% Margin of Safety = Actual or Projected Sales - Break-Even Margin of Safety = Actual or Projected Sales - Principal Protection) 7b 8b 9a Committed fixed cost refers to a fixed cost in the short term in which the amount of expenditure cannot be arbitrarily changed by the decision of the management authority. Binding fixed costs are usually the costs incurred to provide and maintain the facilities and institutions required for the production and operation capacity of the enterprise, and the size of these costs depends on the scale of the production and operation capacity, which is the expenditure to maintain the most basic production capacity of the enterprise, so it is also called the capacity cost (capacity cost).

For example, depreciation of plant and machinery and equipment, rent of premises and equipment, real estate tax, property insurance premium, lighting costs, salaries of administrative personnel, etc., are all binding fixed costs. 10c

Do you see the following set of questions?

1. Multiple choice questions.

1、b 2、c 3、d 4、b 5、c

1.The part of the resource loss that should be borne by the selected optimal option in economic decision-making and calculated according to the potential benefits of the sub-optimal option abandoned is the so-called (). Friendly liquid.

a.Incremental costs.

b.Opportunity cost.

c.Exclusive costs.

d.Sunk costs.

2.The classification markers on which the decision analysis is divided into single scenario decision, mutually exclusive scenario decision, and prerequisite investment scenario decision are ().

a.The length of time it takes to make a decision.

b.The degree of certainty of the investment conditions.

c.Scenarios.

d.The importance of the decision.

3.(Generally falls within the scope of irrelevant costs.)

a.Differential cost.

b.Opportunity cost.

c.Cash-out costs.

d.Common costs.

4.Among the following evaluation indicators for long-term investment decisions, the smaller the value, the better.

a.Net present value rate.

b.Investment** period.

c.Internal rate of return.

d.Profit on investment.

5.An annuity that is received and paid sometime after the first instalment is called ().

a.Ordinary annuity.

b.Prepaid annuities.

c.Deferred annuities.

d.Perpetual annuity.

6.One method of budgeting expenses designed for traditional incremental budgeting is ().

a.Operational budget.

b.Flexible budgeting.

c.Rolling budgets.

d.Zero code-based budget.

7.Using the three-factor analysis method, when calculating the difference in fixed manufacturing costs, the "energy difference" can be further divided into two parts.

a.Difference in idle energy and difference in consumption.

b.Idle energy differences and efficiency differences.

c.Difference in cost and difference in efficiency.

d.Any two of the above differences.

8.The amount of cost change caused by an increase or decrease of one unit of production is ().

a.Marginal cost.

b.Differential cost.

c.Incremental costs.

d.Associated costs.

9.At the end of each year, an enterprise will allocate 100,000 yuan of funds for technical transformation, stored in a special account, known for 10 years, 10% of the present value coefficient of annuity, and the final value coefficient of annuity is by the end of the 10th year, and the total amount of funds available for technological transformation of the enterprise is ().

a.385843 yuan.

b.614457 yuan.

c.1,000,000 yuan.

d.1593740 yuan.

10.Cost variance under standard cost control refers to ().

a.The difference between the actual cost and the standard cost.

b.The difference between the actual cost and the planned cost.

c.The difference between the budgeted cost and the standard cost.

d.The difference between the actual cost and the budgeted cost.

1.Wrong. 2.Right.

3.Wrong. 4.False should be "subtract".

5.Wrong. 6.Right.

7.Wrong. 8.Right.

9.The fault is not the cost of the product but the cost of responsibility.

I did it myself, I don't know if it's correct, I hope it can help you!