Cost accounting, costing and budgeting separately

Task 1
TEST # 1
The enterprise cost plan consists of the following sections:
1) calculating the cost of types of products (works and services), estimates of production costs;
2) calculating the cost of types of products (works and services), cost estimates for production, business plan;
3) business plan.

TEST # 2
The cost of products (works, services) is:
1) the cost estimate of natural resources, raw materials, materials, fuel, fixed assets, intangible assets, labor resources, as well as other costs for its production and sale, used in the production process;
2) the cost assessment of the assets used in the production process;
3) capital and non-capital expenditures;

TEST # 3
Costs are:
1) the cost of resources used in the course of the enterprise;
2) production cost;
3) functional area or area of ​​responsibility, which are associated with a certain type of costs.

TEST # 4
The purpose of budgeting is:
1) provide the head with information for making appropriate management decisions;
2) increasing the efficiency of the use of material and financial resources, assets;
3) monitoring the effectiveness of certain types of economic activities and responsibility centers.

TEST # 5
The general budget consists of the following parts:
1) financial, operational, auxiliary and special budgets;
2) sales budget, inventory budget, production budget;
3) static and dynamic budgets.


Task 2
TEST # 1
To distribute production overheads between carriers, the following distribution bases are used:
1) working hours of production workers;
2) the volume of products manufactured in kind or in value terms;
3) listed in items 1 and 2.

TEST # 2
According to the cost accounting object, the calculation methods are classified as:
1) process-based and custom-made methods;
2) by-process, by-cut and by-order methods;
3) the process-by-process and custom-made methods, as well as the truncated calculation method.

TEST # 3
The object of the calculation is:
1) costs associated with the production of a specific product;
2) estimated and actual costs;
3) the results of financial and economic activities.

TEST # 4
Budgets can be classified by deadlines:
1) long-term, medium-term, short-term, operational;
2) long-term, medium-term, short-term;
3) long-term, medium-term, short-term, extended.

TEST # 5
Static budgets are:
1) rigid and flexible budgets;
2) tight budgets;
3) flexible budgets.


Task 3
TEST # 1
The grouping of enterprise costs in the financial statements is as follows:
1) expenses for core activities, commercial and administrative expenses, other expenses;
2) expenses for the main activity, commercial and administrative expenses, other expenses; extraordinary expenses;
3) regulated and unregulated costs.

TEST # 2
Finished goods are recorded on synthetic accounts as follows:
1) 43 20;
2) 40 20;
3) 43 40;
4) in all of the above ways.

TEST # 3
The rules for organizing costs for depreciable property are regulated by:
1) PBU 10/99, PBU 9/99, PBU 5/01;
2) PBU 14/2000, PBU 6/01;
3) all of the above regulatory documents.

TEST # 4
The subject of budgeting is:
1) business risks, key FHD indicators, deviations of forecast indicators from actual ones;
2) key indicators of FHD and deviations of these indicators from the predicted values;
3) key indicators of FHD and deviations of these indicators from actual values.

TEST # 5
Dynamic budgets are:
1) rigid and flexible budgets;
2) tight budgets;
3) flexible budgets.


Task 4
TEST # 1
Calculation of production costs for variable costs is:
1) method "Direct costing";
2) calculation