F5 - luyen may cau trac nghiem de bi sai

Question 1

Which of followings about EV correct?

1. Co would be considered to be taking a defensive and conservative approach to his decision.
2. EV will ignore any variability which could occur across the range of possible out come.
3. EV will not take into acc the likelihood or the diff outcomes occurring.
4. EV can be applied as he is evaluating a decision which occurs many times over (trong bai la 6 thang)

Answer 1

1. Co would be considered to be taking a defensive and conservative approach to his decision -> WRONG
2. EV will ignore any variability which could occur across the range of possible out come -> CORRECT
3. EV will not take into acc the likelihood or the diff outcomes occurring -> WRONG
4. EV can be applied as he is evaluating a decision which occurs many times over (trong bai la 6 thang) -> CORRECT

Question 2

Followings about ZBB are correct or not?

1. It is best applied to support expenses rather than to direct costs.
2. It can link strategic goals to specific functional areas

Answer 2

1. It is best applied to support expenses rather than to direct costs -> CORRECT because direct cost =DM and DL are necessary cost. Support expenses are overheads, so ZBB is applied to reduce OH.
2. It can link strategic goals to specific functional areas -> CORRECT because ZBB able to reduce cost in different departments.

Question 3

Chú ý dạng bài hỏi phương án nào improve company’s existing TPAR?

1. Tăng selling price của Z lên 10%
2. Tăng selling price của Y lên 10%

Answer 3

Cách làm: Tính diff TPAR before và after, chọn cái nào làm cho diff cao nhất (Refer câu 19)