This preview shows pages 1–3. Sign up to view the full content.
This preview has intentionally blurred sections. Sign up to view the full version.View Full Document
Unformatted text preview: – ةيملس¡ا ةعم¢ج£ا ¤زغ ) ¥صف£ا ة¦¢هن §¢حتما 03/04 ( : ¨ــــــي©ثªا 5/1/2004 ةبس¢حم : ق¢«¬£ا ةمدتم ة¦را®إ ¤ر¢ــــجت£ا ةـــي¯ك °£¢ـس .® : ±ردــــ¬£ا ²¯³ ´يت«µ¢م ¶م¢ن´· ¸¢¬¹ºا ¤را®إ »لث : ¨ـــــمز£ا ¼¢¹¢ــس ــــــــــ/½£¢ط£ا °سا : ¾عم¢ج£ا °¿´£ا ــــــــــ ) : ةب¡اجإ ةبعوم¢مل£ هذب¤ ة¥ئبسأ ¦بيمج نبع §بجأ ىل¨ب©£ ةبعوم¢مل£ : ة¥ئس©£ ةقر¨ ى¥ع ª«اثل£¨ ¬¨©£ ¬£ؤل£ ) ة®¯ع ¦ض : ¬¨©£ ¬£ؤل£ √ °را±²ل£ ³ا®أ ( × ) ة®¯ع¨ ةحيحصل£ °را±²ل£ ³ا®أ ( ةئطاخل£ : 1. ( ) Managerial accounting assists managers in carrying out their responsibilities, which include planning , directing and motivating, and controlling. 2. ( ) Managers use costs organized by behavior as a basis for many decisions. 3. ( ) If NPV is Zero, then the project is not acceptable, since it promises no return. 4. ( ) To avoid negative attitudes towards budgets, accountants and top management must demonstrate how budgets can help each manager and employee achieve better results. 5. ( ) To fully benefit from budgets, an organization needs the support of all the firms employees. 6. ( ) ROI encouraged managers to make profitable investments that would be rejected by managers using residual income. 7. ( ) Budgets created with active participation of all affected employees are generally less effective than budgets imposed on subordinates. 8. ( ) Management accounting information is used across the entire value chain of activities. 9. ( ) Budgets are often used to develop standards. 10. ( ) When making decisions, focus on the costs that differ between the alternatives being considered. 11 . ( ( ´بفتµ ¶يلابكت¥ل ةبمظ«أ ةب·¯· ¸اب¹¤ ºبت¹مل£ ةبف¥كµ »ابحل . °¼شا±مل£ ¼يغ ¶يلاكتل£ ة¢لا²® ª½ ا¾¹ي¡ امي½ 12 . ( ( ªب½ ة¿دابصتقÀ£ ¼®ب©£ ةبيمÁ ÂÃوبم« نب® °دافتبسÀ£ نبكم¿ . Âات«Ä£ °ر¨Åل ÆداصتقÀ£ Ç¢حل£ Å¿Åحµ ، ب ، أ ) ةحاتمل¡ ¢ئ¡د£ل¡ ني¤ ن¥ ة¦ي¦صل¡ ة¤اج§¡ ¨دح : ©ªاثل¡ «¡ؤسل¡ : ( ¨ ، ¬ 1. The point where total contribution margin equals total fixed expenses. ( a ) Break-even point ( b ) Split-off point ( c ) Price indifference point .( d ) Cost indifference point 2. Costs that will not continue if an ongoing operation is changed or deleted. ( a ) Unavoidable Costs ( b ) Opportunity Costs ( c ) Avoidable Costs ( d ) Sunk Costs 3. Cost has already been incurred and, therefore, is irrelevant to the decision-making process....
View Full Document
This note was uploaded on 10/17/2010 for the course EXAMS E0000000 taught by Professor Salemh. during the Spring '10 term at Islamic University.
- Spring '10