Exam 16: Operational Performance Measurement: Further Analysis of Productivity and Sales
Exam 1: Cost Management and Strategy67 Questions
Exam 2: Implementing Strategy: The Value Chain, the Balanced Scorecard, and the Strategy Map53 Questions
Exam 3: Basic Cost Management Concepts86 Questions
Exam 4: Job Costing103 Questions
Exam 5: Activity-Based Costing and Customer Profitability Analysis148 Questions
Exam 6: Process Costing90 Questions
Exam 7: Cost Allocation: Departments, Joint Products, and By-Products85 Questions
Exam 8: Cost Estimation110 Questions
Exam 9: Profit Planning: Cost-Volume-Profit Analysis98 Questions
Exam 10: Strategy and the Master Budget132 Questions
Exam 11: Decision Making With a Strategic Emphasis103 Questions
Exam 12: Strategy and the Analysis of Capital Investments150 Questions
Exam 13: Cost Planning for the Product Life Cycle: Target Costing,Theory of Constraints,and Strategic Pricing83 Questions
Exam 14: Operational Performance Measurement: Sales and Direct-Cost Variances, and the Role of Nonfinancial Performance Measures177 Questions
Exam 15: Operational Performance Measurement: Indirect-Cost Variances and Resource- Capacity Management166 Questions
Exam 16: Operational Performance Measurement: Further Analysis of Productivity and Sales124 Questions
Exam 17: The Management and Control of Quality118 Questions
Exam 18: Strategic Performance Measurement: Cost Centers, Profit Centers, and the Balanced Scorecard121 Questions
Exam 19: Strategic Performance Measurement: Investment Centers129 Questions
Exam 20: Management Compensation, Business Analysis, and Business Valuation87 Questions
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Nap Co.has two products named X and Y.The firm had the following master budget for the year just completed:
The following operating results were reported after the year was over:
The sales quantity variance for Product X is:


(Multiple Choice)
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Gutsen Communications Inc.manufactures a scrambling device for cellular phones.The main component of the scrambling device is a very delicate part - DTV-12.DTV-12 requires careful handling during manufacturing.Once damaged,the part must be discarded.Only skilled laborers are hired to manufacture and install DTV-12.Damages still occur,however.The following are the operating data of Gutsen Communications Inc.for 2010 and 2011 relative to the insertion of DTV-12.Round calculations to two significant digits.
The partial operational productivity ratio of DTV-12 in 2011 is:

(Multiple Choice)
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When the mix of products sold shifts toward the high contribution margin product,the total:
(Multiple Choice)
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Winston Co.had two products code named X and Y.The firm had the following budget for August:
On September 1,the following operating results for August were reported:
Industry volume was estimated to be 120,000 units at the time of the budget.Actual industry volume for the period was 125,000 units.
The firm's market size variance for the period is:


(Multiple Choice)
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