19.

20.

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22.

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25.

26.

approach of working capital depends more on short term funds.

(^) Aggressive approach (B) Conservative approach

(C) Hedging approach ൯൩) Allof these
Under ‏ہے‎ technique of inventory control, inventory items are classified based on
their annual usage value in monetary terms.

(^) VED analysis (B) GOLD analysis

(0) HML Analysis (D) ABC analysis
The basic requirement of ‏للب‎ technique is the separation of fixed and variable
cost.

(A) Marginal costing (B) Standard costing

(C) Direct costing (D) Uniform costing

ഇം those cost that can be specifically and exclusively identified with a
particular cost object:

(A) Indirect cost (B) Direct cost
(C) Product cost (1) Period cost

The predetermined or target costs that are incurred under efficient operating conditions are:
(A) Budgeted Cost (B) Opportunity Cost
(C) Standard Cost (D) Process Cost

ರ 18 equal to the difference between the standard wage rate per hour (SR) and
the actual wage rate (AR) multiplied by the actual number of hours worked (AH).

(A) Labour efficiency variance (B) Variable expenditure variance
(C) Wage rate variance (D) Variable efficiency variance
The term —————————describes the situation where all business function are involved in

the process of continuous quality improvement.
(A) Life cycle costing (B) Business Process Re-engineering
(C) Quality cost report (D) TQM

Profit Volume Ratio establishes the relationship between:
(A) Contribution and sales (B) Contribution and fixed cost
(C) Sales and fixed cost (1) Sales and variable cost

093/2022 6 A