南开12秋学期《成本与管理会计》在线作业(Work on cost and.doc

南开12秋学期《成本与管理会计》在线作业(Work on cost and
management accounting in the 12th autumn semester)
12 autumn semester online worventory system is incorrect ()
The timely inventory system shall be applicable to the production system driven by the forward backward
The timely inventory system requires a "demand-pull" manufacturing process
The timely inventory system requires the supply, production and marketing of enterprises to cooperate closely
The timely inventory system greatly reduces the cost of inventory
A full mark: 2 points
If the sales volume of the company' s profit and loss point is 4, 000 pieces, the actual sales volume is 5800 pieces, the actual sales unit price and the change cost of the unit are 100 yuan and 60 yuan respectively, while the profit of the
enterprise is ().
18000 yuan A.
72000 yuan
23000 yuan
58000 yuan
The answer: B full mark: 2 points
The following costs are for prevention costs ()
Process inspection fee
product inspection fee
waste loss
Process control costs
The correct answer: D score: 2 points
The cost-plus pricing of the variable cost method is based
on the unit product.
manufacturing cost
variable production costs
All variable costs
D.
Manufacturing costs
and non-manufacturing costs
2 points
Correct answer: C full score:
It is assumed () in the basic model of economic order.
You can get A discount on bulk purchases
B.
The condition of absence shall be allowed
The larger the batch, the higher the cost of each order
The annual storage cost is proportional to the average inventory of the whole year
The correct answer: D score: 2 points
One enterprise only sells one product, the monthly plan sells 6000 pieces, the unit changes cost is 6 yuan, the monthly fixed cost is 3500 yuan, and the profit is 1200 yuan, the unit price should be ().
7. 95 yuan
6. 78 yuan
10. 75 yuan
10. 25 yuan
The answer: B full mark: 2 points
If the profit and loss point of the enterprise is sold at
4000, the actual sales