Selling price minus variable cost

Budgeted sales minus break-even sales

Fixed costs as a proportion of total costs

A department responsible for costs

A quantitative measure of output used to ascertain the cost of a product or service

The total cost of one production run

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Free ACCA Performance Management Practice Questions & Answers

400 exam-style Performance Management questions. Pick your answer, hit Check answer, and see the worked solution — free to start, no signup.

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Question 1

What is marginal cost?

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Question 2

Which of the following is a fixed cost?

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Question 3

Under marginal costing, fixed production overheads are treated as:

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Question 4

Under absorption costing, fixed production overheads are:

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Question 5

Contribution is calculated as:

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Question 6

The contribution to sales ratio (C/S ratio) equals:

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Question 7

Break-even point in units is:

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Question 8

Margin of safety is:

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Question 9

When production exceeds sales, which costing method gives higher profit?

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Question 10

A semi-variable cost has:

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Question 11

A stepped fixed cost:

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Question 12

The high-low method estimates:

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Question 13

An overhead absorption rate (OAR) is used to:

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Question 14

Over-absorption of overhead occurs when:

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Question 15

Activity-based costing (ABC) differs from traditional absorption costing primarily by:

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Question 16

Target costing starts with:

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Question 17

Life cycle costing tracks costs:

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Question 18

Throughput contribution per unit is:

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Question 19

A bottleneck resource in throughput accounting is:

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Question 20

Environmental management accounting considers:

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Question 21

Which cost classification is most useful for short-term decision-making?

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Question 22

A direct cost can be:

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Question 23

A cost unit is:

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Question 24

Which of the following is NOT relevant when applying the learning curve?

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Question 25

What is the contribution to sales ratio used for?

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Question 26

Which of the following is an example of a direct labour cost?

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Question 27

What happens to the break-even point if fixed costs increase?

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Question 28

What happens to the break-even point if contribution per unit increases (price rises, variable cost unchanged)?

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Question 29

Absorption costing is required for:

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Question 30

Value engineering in target costing aims to:

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Free ACCA Performance Management Practice Questions & Answers

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Before you go, can we ask you one thing?

Thank you