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Free CMA Exam Braindumps (page: 119)

Page 119 of 336
PDF with 1336 Questions
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Relevant or differential cost analysis

  1. Takes all variable and fixed costs into account to analyze decision alternatives.
  2. Considers only variable costs as they change with each decision alternative.
  3. Considers all variable and fixed costs as they change with each decision alternative.
  4. Allows the decision maker to group all types of costs together to facilitate decision making.

Answer(s): C

Explanation:

Relevant cost analysis considers only those costs that differ among decision options. Both fixed and variable costs are considered if they vary with the option selected.



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Opportunity costs are

  1. Not used for decision making.
  2. The same as variable costs.
  3. Equal to historical costs.
  4. Relevant to decision making.

Answer(s): D

Explanation:

Opportunity cost is the maximum benefit forgone by using a scarce resource for a given purpose. It is the benefit provided by the next best use of that resource. An opportunity cost is therefore relevant to the decision process.



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The opportunity cost of making a component part in a factory with no excess capacity is the

  1. Variable manufacturing cost of the component.
  2. Total manufacturing cost of the component.
  3. Cost of the production given up in order to manufacture the component.
  4. Net benefit forgone from the best alternative use of the capacity required.

Answer(s): D

Explanation:

An opportunity cost is the return from the next best opportunity that could have been selected for the use of scarce resources. It does not represent an actual receipt or disbursement of resources and is not recorded in the accounting records. If the part could be made using otherwise idle capacity, there would be no opportunity cost.



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Relevant costs refer to

  1. All fixed costs.
  2. Costs that would be incurred within the relevant range of production.
  3. Past costs that are expected to be different in the future.
  4. Anticipated future costs that will differ among various alternatives.

Answer(s): D

Explanation:

Relevant costs are anticipated costs that will vary among the choices available. In other words1 if two courses of action share some costs, those costs are not relevant because they will be incurred regardless of the decision made.



Page 119 of 336



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