Who of the Following Is Not an External Decision Maker

question 36

Multiple Choice

Who of the following is not an external decision maker?

• A) Government regulator
• B) Shareholder
• C) Lender
• D) Finance director

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Definitions:

Variable Costing Format

An accounting method that only includes variable production costs (direct materials, direct labor, and variable manufacturing overhead) in product costs.

Short-Term Pricing Decisions

Pricing strategies and choices made by a business to address immediate market demands, competitive pricing, or product lifecycle stages.

Total Variable Costs

The sum of all costs that vary directly with the level of production or sales volume, such as materials and labor costs.

Variable Costing Income Statement

An income statement format that only includes variable costs as cost of goods sold and uses contribution margin to analyze profitability.