管理會计示范性双语课件习题04.docVIP

CHAPTER 4 ACTIVITY-BASED COST MANAGEMENT SYSTEMS TRUE/FALSE 1. Simply because activity-based costing systems employ more activity cost drivers, they provide more accurate product costs than traditional systems. a. True b. False 2. A top-selling product might actually result in losses for the company. a. True b. False 3. Traditional systems are likely to undercost complex products with lower production volume. a. True b. False 4. Using multiple unit-level cost drivers generally constitutes an effective activity-based cost system. a. True b. False 5. The Cooper Pen Company case in the text provides an illustration of why factories producing a more varied mix of products have higher costs than factories producing only a narrow range of products. a. True b. False 6. Product lines that produce different variations (models, styles, or colors) often require specialized activities that translate into lower support costs for each product line. a. True b. False 7. Specialized engineering drawings, quality specifications and testing, inventoried materials, and material control systems are examples of activities that equate to greater support costs. a. True b. False 8. For activity-based cost systems, activity costs are assigned to products in the proportion of the demand they place on activity resources. a. True b. False 9. An activity-based costing system is necessary for costing services that are similar. a. True b. False 10. ABC systems seek a cost allocation base that has a cause-and-effect relationship with costs in the cost pool. a. True b. False 11. In general, the selection of activity cost drivers requires making trade-offs between accuracy and the cost of measurement. a. True b. False 12. The selection of activity cost drivers requires making choices related to the usage of transaction drivers, duration drivers, and intensity drivers. a. True b. False 13. Reducing the number of production runs provides an econom