Exam56.04 - ةزغ – ¡يملس¢ ¡عم£ج¤...

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Unformatted text preview: ةزغ – ¡يملس¢ا ¡عم£ج¤ا ¡¥£هن ¦£حتما §ن£ث¤ا ¨صف¤ا ) 03/04 ( 16/6/2004 ¡¥رادإ ¡بس£حم : ق£©ª¤ا ¡م«¬تم ةر£ــــجت¤ا ¡ـــي­ك ®¤£ـس .د : ¯ر«ــــª¤ا °­± ²يت©³£م ´م£ن²µ ¨¥وªت¤ا¶ ¡بس£حª¤ا ·ل¸ : ¹ـــــمز¤ا º£»£ــس ــــــــــ/¼¤£ط¤ا ®سا ــــــــــ : §عم£ج¤ا ®½²¤ا ) ةملع ¡ض : ¢و£ا ¢اؤس¤ا √ ( × ) ةملعو ةحيحص¤ا ¥ر¦ب§¤ا ¨¦مأ ( : ةئط¦خ¤ا ¥ر¦ب§¤ا ¨¦مأ 1. ( ) Management accounting plays a vital role in the achievement of the company goals and objectives. 2. ( ) Management accounting information is used a cross the entire value chain of activities as well as throughout the life cycle of products and services. 3. ( ) Contribution margin is the amount remaining after fixed expenses are deducted from sales. 4. ( ) After fixed expenses are covered, any additional Contribution margin results in net income. 5. ( ) The break-even point can be defined as the point where total contribution margin equals total fixed expenses. 6. ( ) when a company implements ABC, overhead cost often shift from low-volume to high-volume products. 7. ( ) To avoid negative attitudes towards budgets, accountants and top management must demonstrate ho budgets can help each manager and employee achieve better results. 8. ( ) Performance evaluation is difficult when actual activity differs from the planned level of activity. 9. ( ) ROI encourages managers to make profitable investments that would be rejected by managers using residual income. 10 . ( ( ©ججª£ا «ججف ةجج¬¦يسك ة¤­يججس¤ا نججي® ¯ر¦جج§ت °¦جج±ه ²ججي¤ ³دؤجت ةجيح®´¤¦ف ، ©جµ­¶¤ا ©جª£ا «جف ·¸ج¹ك ةجيح®´¤او ´يجصق¤ا . ºيح» ²¼§¤او ة¤­يس¤ا ى¤إ 11 . ( ( ¸µ¸ح½¤ ¾¦¬¿ك ةيÀ§Á¤ا Âي¤¦¼½¤ا ¨ا¸خ½ج¬ا ءار¸Ã¤ا ©ÄÁµ . ´ÅÆ ÇسÈ نم ¥ء¦Á¼¤ا ¨¸ع ©قÉ ³د¦Á½¤ ©µ­ح½¤ا ر¦§¬أ 12 . ( ( ثيÊ ، ´µ¸ÃÀ¤ ً ا¸ª ¸يÁم ¨­¹Áم ´ب½§µ ةبµ´Ä¤ا ¸§® ةÁÀ¼½¤ا را´ق¤ ةËي½±ك ةك´ش¤ا ¦¹ÀÃح½½¬ «½¤ا ةيÀ§Á¤ا ةÃيق¤ا ²يقµ ÌÉا . ͦÁÉÎا 13 . ( ( دا¸عإ ¸±ع ةيÀµ­Ã½¤ا ة¶شÉ£ا نم ةµ¸ق±¤ا Ϧقف¸½¤ا ¸µ¸ح½¤ Ϧجماز½¤Ðا ©جيÀحت ÑجÀ¶½µ ´مج£ا ÒÓجف ةجµ¸ق±¤ا Ϧقف¸ج½¤ا ةجÃÔ¦È . ةي¼Àäا Í­قÊو ة¤وا¸½Ã¤ا ´يغ : «É¦Õ¤ا ¢اؤس¤ا 1. New tools for managers:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 2. Management...
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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.

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Exam56.04 - ةزغ – ¡يملس¢ ¡عم£ج¤...

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