In Performing Activity Analysis During the Design of an Activity-Based

question 36

Multiple Choice

In performing activity analysis during the design of an activity-based costing system (ABC) , the management accountant studies:

• A)The cost drivers and managers in the plant.
• B)The advice of operation-level managers.
• C)The resources, activities and cost drivers in the operation.
• D)The cost allocation methods applicable to the firm
• E)The implementation problems for an ABC system.

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Definitions:

Coordinated Patterns

Organized behaviors or actions among individuals or groups that are synchronized to achieve a common goal.

Old-Timers

A term referring to people who have a lot of experience or have been in a particular area or field for a long time.

Retroactive Pessimism

The tendency to retrospectively view past events more negatively once an outcome is known, particularly if the outcome is undesirable.

Team Successes

these are accomplishments or achievements attained by a team as a result of its collective effort and cooperation.