提升绩效的成本管理(国外英文资料).doc

提升绩效的成本管理(国外英文资料) 1. (MCQs) which of the following indicators reflect the scale growth of ABCD fault ABC fault A. free cash flow B. profit margin C. asset size D. revenue growth 2. (Dan Xuanti) does not belong to activity-based costing management characteristic is C A. continuously improves and optimizes the value chain through management to the job level and operations as the core B. cost efficiency is the main strategic basis C. allocates overheads according to hours D. focuses on the basic aspects of product design, timely response system and total quality management 3. (MCQs) according to the cost of the form, the cost can be divided into ABCD BC. A. sunk costs B. fixed costs C. variable costs D. operating costs 4., after changes in the environment, the budget must be adjusted in a timely manner Yes Wrong 5. (MCQs) which of the following index belongs to budget index ABCD A. total asset return B. asset turnover C. total assets D. target profit 6., the basic standpoint of enterprise cost tapping is to optimize the value chain Yes Wrong 7. (Dan Xuanti) does not belong to the basic competition strategy is D wrong A. investment strategy B. cost leadership strategy C. differentiation strategy D. concentration strategy 8. (Dan Xuanti) does not affect the overall budget of the enterprise is D wrong, C wrong Project A. plans to launch B. enterprise strategic decision making mechanism C. authorization process D. licensing system 9. (radio questions) reflects the cost management authority of the board of directors and managers and their use. The cost management type is A A. operator cost management B. total cost management C. investor cost management D. professional cost management 10. (radio questions) value chain activities are divided into A A. basic activities and ancillary activities B. production and marketing activities C. internal logistics and external logistics D. production, management and services 11. (radio question) enterprise management, such as car drivin