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Management accounting: Quiz

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Question 1:
  • ________
    American Institute of Certified Public AccountantsUnited StatesU.S. Securities and Exchange CommissionWashington, D.C.

Question 2: The most significant, recent direction in managerial accounting is ________; which recognizes the interdependencies of modern production processes.
Financial statementsThroughput AccountingCost accountingInternational Financial Reporting Standards

Question 3: Management accounting or managerial accounting is concerned with the provisions and use of ________ information to managers within organizations, to provide them with the basis to make informed business decisions that will allow them to be better equipped in their management and control functions.
AccountancyProto-ElamiteBalance sheetSarbanes–Oxley Act

Question 4: In the mid to late 1990s several books were written about accounting in the lean enterprise (companies implementing elements of the ________).
The Toyota WayLean manufacturingToyota Production SystemAutonomation

Question 5: The term ________ was coined during that period.
Shigeo ShingoLean accountingToyota Production SystemLean manufacturing

Question 6: the corporate finance department are the development of new product costing, ________, business driver metrics, sales management scorecarding, and client profitability analysis.
Operations researchSystems engineeringSystems theoryControl theory

Question 7: ________ is a German costing methodology, developed in the late 1940s and 1950s, designed to provide a consistent and accurate application of how managerial costs are calculated and assigned to a product or service.
Resource Consumption AccountingDaimler AGSAP AGGrenzplankostenrechnung

Question 8: computed by reference to the needs of managers, often using ________, instead of by reference to financial accounting standards.
Enterprise resource planningDecision support systemManagement information systemKnowledge management







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