【正文】 成本決策 （三）制定目標成本，加強成本控制，挖掘成本潛力，提高企業(yè)市場競爭能力 （四）建立成本責(zé)任制，加強成本控制，增強企業(yè)活力。 A．簡單生產(chǎn) C．大量生產(chǎn) E．單件生產(chǎn) 三、簡答題 1 在進行成本核算時應(yīng)正確劃分哪些費用界線？ 1. (1) 正確劃分生產(chǎn)經(jīng)營管理費用 與非生產(chǎn)經(jīng)營管理費用 的界限 。 A．主營業(yè)務(wù)成本 C．制造費用 E．營業(yè)費用 26．采用平行結(jié)轉(zhuǎn)分步法計算產(chǎn)品成本的優(yōu)點是（ ABDE）。 、工時消耗定額增加 18 .本量利分析的基本假設(shè)包括（ ABCD ）。 （ ABCD）。 A． 市場與成本管理的關(guān)系 B． 成本與產(chǎn)品成本的關(guān)系 C． 當(dāng)前利益和長遠利益的關(guān)系 D． 企業(yè)效益和社會效益的關(guān)系 E． 成本與費用的關(guān)系 2．在進行成本核算時需要正確劃分的各種費用界線包括（ ABCDE ）。 （ A ）。 A．銷售收入成本率 C．成本降低額 20．企業(yè)計算出來的應(yīng)交房產(chǎn)稅，應(yīng)計入（ B）。成本系數(shù) 系數(shù)247。 A． 只包括本步驟發(fā)生的費用 ，不包括上步驟轉(zhuǎn)入的費用 B． 只包括上步驟發(fā)生的費用，不包括本步驟發(fā)生的費用 C． 既包括本步驟發(fā)生的費用，也包括上步驟轉(zhuǎn)入的費用 D． 既不包括本步驟的費用，也不包括上步驟轉(zhuǎn)入的費用 7下列不屬于期間費用的項目是（ B）。 電大 成本管理 期末復(fù)習(xí) 資料 小抄 一、單項選擇題 1．某企業(yè)設(shè)有供電和修理兩個輔助生產(chǎn)車間，本月份供電車間提供的電力為 54 400度，其中被修理車間耗用 4 000度，發(fā)生費用 13 608元；修理車間提供修理工時 11 360小時，其中被供電車間耗用 300小時。 A．財務(wù)費用 C．營業(yè)費用 8．如果企業(yè)月末在產(chǎn)品數(shù)量較多，各個月份間在產(chǎn)品數(shù)量變動較大，但原材料在產(chǎn)品成本中扔占的比重較大的產(chǎn)品，在產(chǎn)品成本的計算可采用（ A）。功能評價系數(shù) 247。 A．營業(yè)費用 C．財務(wù)費用 21．定額法下的定額變動差異是指由于修改消耗定額或生產(chǎn)耗費的計劃價格而產(chǎn)生的（ B ）。 29. 以某一先進單位產(chǎn)品成本作為目標成本的預(yù)測方法稱為（ B ）。 A． 正確劃分生產(chǎn)經(jīng)營管理費用與非生產(chǎn)經(jīng)營管理費用的界線 B． 正確劃分生產(chǎn)費用與經(jīng)營管理費用的界線 C． 正確劃分各個月份的費用界線 D． 正確劃分各種產(chǎn)品之間的費用界線 E． 正確劃分完工產(chǎn)品與在產(chǎn)品之間的費用界線 3．企業(yè)的生產(chǎn)按工藝過程的特點劃分，可分為（ AB ）。 11．下列屬 于成本管理原則的是（ ACDE ）。 態(tài)分析假設(shè) （ ABD ）。 A． 各步驟可以同時計算產(chǎn)品成本 B． 能夠提供各個步驟的半成品成本資料 C． 能為各生產(chǎn)步驟在產(chǎn)品的實物管理和資金管理提供資料 D． 能全面反映各該步驟產(chǎn)品的生產(chǎn)耗費水平 E． 能直接提供按原始成本項目反映的產(chǎn)品成本資料不必進行成本還原 ，哪些技術(shù)經(jīng)濟指標的增長 會使單位產(chǎn)品成本上升（ ABE）。(2) 正確劃分生產(chǎn)費用與經(jīng)營管理費用的界限 。 4成本考核的指標有那些？ 4 從成本考核的指標上看，包括價 值指標 、實物指標 、數(shù)量指標 、質(zhì)量指標 、單 項指標 、綜合指標等 . 5 什么是相關(guān)成本？相關(guān)成本與產(chǎn)品成本有哪些不同？ 5與成本決策有關(guān)的叫相關(guān)成本。 成本計劃的內(nèi)容包括如下幾個方面 :產(chǎn)品單位成本計劃、商品產(chǎn)品成本計劃、制造費用計劃、期 間費用預(yù)算、降低成本的主要措施方 案等五個方面。(6)通過成本管理 活動可以提高企業(yè)員工的成本意識 。 通過成本分析，可以總結(jié)成本管理工作中的成績，找出存在的問題，提出解決問題的辦法，掌握成 本變動的規(guī)律 ，提出改進的措施 。由于材料單價上升，使材料成本上升了 304 000 元。 增值稅率為 17% ，營業(yè)稅率為 100o，銷項稅與進項稅的差額預(yù)計為 2021。修理車間本月發(fā)生費用 18000 元，提供修理工時 30000小 時，其中：為運輸部門修理 1500 小時，為基本生產(chǎn)車間修理 24000 小時，為行政管理部門修理 4500 小時，修理費用按修理工時比例分配。以上三個因素共同影響，使材料總成本上升了 316000元。 （ 2）如果該零件外購后，閑置的能力可以承攬零星加工業(yè)務(wù)，預(yù)計獲銷售收入 10000 元，發(fā)生變動成本 4000 元，每件分配固定成本 2元。 ） 20210 錯誤 !未找到引用源。s Christian Association (YMCA), which later became Springfield College. Naismith (18611939) was a physical education teacher who was seeking a team sport with limited physical contact but a lot of running, jumping, shooting, and the handeye coordination required in handling a ball. The peach baskets he hung as goals gave the sport the name of basketball. His students were excited about the game, and Christmas vacation gave them the chance to tell their friends and people at their local YMCAs about the game. The association leaders wrote to Naismith asking for copies of the rules, and they were published in the Triangle, the school newspaper, on January 15,1892. Naismith39。 its construction and size of 30 in (76 cm) were ruled official in 1949. The rulesetters came from several groups early in the 1900s. Colleges and universities established their rules mittees in 1905, the YMCA and the Amateur Athletic Union (AAU) created a set of rules jointly, state militia groups abided by a shared set of rules, and there were two professional sets of rules. A Joint Rules Committee for colleges, the AAU, and the YMCA was created in 1915, and, under the name the National Basketball Committee (NBC) made rules for amateur play until 1979. In that year, the National Federation of State High School Associations began governing the sport at the high school level, and the NCAA Rules Committee assumed rulemaking responsibilities for junior colleges, colleges, and the Armed Forces, with a similar mittee holding jurisdiction over women39。s Professional Basketball League (WBL) and the Women39。s attention as they did in other sports of the period. The same was true in college basketball up until the late 1930s, with coaches dominating the game and its development. Walter Doc Meanwell at Wisconsin, Forrest Phog Allen at Kansas, Ward Piggy Lambert at Purdue, and Henry Doc Carlson at Pittsburgh all made significant contributions to the game39。s devotion to the set shot and encouraging a more open game. In consecutive years the center jump was eliminated after free throws and then after field goals, thus speeding up the game and allowing for more scoring. In 1938, Irish created the National Invitation Tournament (NIT) in the Garden to determine a national champion. Although postseason tournaments had occurred before, the NIT was the first with major colleges from different regions and proved to be a great financial success. The National Collegiate Athletic Association (NCAA) created its own postseason tournament in 1939 but did not rival the NIT in prestige for some time. The 1940s saw significant changes for college basketball. Players began using the jump shot after Kenny Sailors of Wyoming wowed the East with it in 1943. The behindtheback dribble and pass also appeared, as did exceptional big men. Bob Kurland at Oklahoma Aamp。s original thirteen rules remain, the game soon changed considerably, and the founder had little to do with its evolution. The first intercollegiate game was played in Minnesota in 1895, with nine players to a side and a final score of nine to three. A year later, the first fiveman teams played at the University of Chicago. Baskets were now constructed of twine s but it was not until 1906 that the bottom of the s were open. In 1897, the dribble was first used, field goals became two points, foul shots one