CPA Management Accounting 認定 MA 試験問題:
1. Lukers Co is structured on a functional basis. Two of the departments are purchase and production. The directors wish to improve product quality, and are considering the introduction of an incentive scheme.
Which of the following performance measures would be an appropriate basis for the incentive scheme?
A) Favourable material price variances
B) Volume of products returned by customers
C) Company profit
D) Share price
2. Sun Mics' e-procurement system shows the bidding to be placed over the Internet, and rival bids for all suppliers. Which of the following will be an advantage of e-procurement system for Sun Mics'?
A) To set up an integrated e-procurement system for an entire supply chain would be expensive and complex.
B) Reductions in the lead time between placing an order and receiving delivery.
C) Intermediaries in the supply chain might be reluctant to collaborate, due to a fear that they might be eliminated from the chain.
D) Investment in e-procurement would be too expensive and risky.
3. A target costing exercise has quantified a cost gap for a product.
Which of the following items is NOT an appropriate action to reduce the cost gap?
A) Reducing processing times andlaborinput
B) Increasing the selling price of the product
C) Standardizingthe components used
D) Reducing the amount of packaging
4. Which of the following statements about transfer pricing is correct?
A) The transfer price should promote goal congruence
B) The transfer price will not affect divisional profits
C) Head office managers should never be involved in transfer pricing decisions
D) The market price will always be the most appropriate transfer price
5. Which of the following statements about transfer pricing is correct?
A) Cost-based transfer prices should be based on full cost
B) Market price should always be used as the transfer price
C) Transfer prices allow divisions to operate with complete autonomy
D) The use of transfer prices is intended to focus attention on corporate performance
質問と回答：
| 質問 # 1 正解： B | 質問 # 2 正解： B | 質問 # 3 正解： D | 質問 # 4 正解： A | 質問 # 5 正解： D |
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