管理会计双语课程习题chapter 5

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CH05

MANAGEMENT ACCOUNTING INFORMATION

FOR ACTIVITY AND PROCESS DECISIONS

TRUE/FALSE

1. Sunk costs are never relevant costs for decision making.

a. True

b. False

2. An example of a sunk cost is the amount of a guaranteed contract that has not yet been

paid.

a. True

b. False

3. Personal employee responses are not critical considerations for the business decision

maker.

a. True

b. False

4. For decision-making, differential costs assist in choosing between alternatives.

a. True

b. False

5. For a particular decision, differential revenues and costs are always relevant.

a. True

b. False

6. A cost may be relevant for one decision, but not relevant for a different decision.

a. True

b. False

7. Avoidable costs should be evaluated when deciding whether to discontinue a part, product,

product line, or business segment.

a. True

b. False

8. In make-or-buy decisions, facility-sustaining support costs are unavoidable if the facility

can be converted to another use.

a. True

b. False

9. For one-time-only special orders, flexible costs may be relevant but not capacity-related

costs.

a. True

b. False

10. Bid prices and costs that are relevant for regular orders are the same costs that are relevant

for one-time-only special orders.

a. True

b. False

11. When opportunity costs exist, they are always relevant.

a. True

b. False

12. Depreciation allocated to a product line is a relevant cost when deciding to discontinue that

product.

a. True

b. False

13. When replacing an old machine with a new machine, the book value of the old machine is a

relevant cost.

a. True

b. False

14. If a company is deciding whether to outsource a part, the reliability of the supplier is an

important factor to consider.

a. True

b. False

15. Sometimes qualitative factors are the most important factors in make-or-buy decisions.

a. True

b. False

16. If a company is deciding whether to outsource a part, the reliability of the supplier is an

important factor to consider.

a. True

b. False

17. Outsourcing is risk-free to the manufacturer because the supplier now has the responsibility

of producing the part.

a. True

b. False

18. The central goal of the facility layout design process is to streamline operations to increase

operating income.

a. True

b. False

19. In a process layout, batch production causes inventory costs.

a. True

b. False

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