51. Costs that the manager has the power to determine or at least strongly influence are called:
A. Uncontrollable costs
B. Controllable costs
C. Joint costs
D. Direct costs
E. Indirect costs
52. A report that specifies the expected and actual costs under the control of a manager is a:
A. Segmental accounting report.
B. Managerial cost report.
C. Controllable expense report.
D. Departmental accounting report.
E. Responsibility accounting report.
53. An accounting system that provides information that management can use to evaluate the performance of a department's manager is called a:
A. Cost accounting system.
B. Managerial accounting system.
C. Responsibility accounting system.
D. Financial accounting system.
E. Activity-based accounting system.
54. Costs that the manager does not have the power to determine or strongly influence are:
A. Variable costs
B. Uncontrollable costs
C. Indirect costs
D. Direct costs
E. Joint costs
55. Within an organizational structure, the person most likely to be evaluated in terms of controllable costs would be:
A. A payroll clerk.
B. A cost center manager.
C. A production line worker.
D. A maintenance worker.
E. A graphic designer.
56. The most useful evaluation of a manager's cost performance is based on:
A. Controllable costs.
B. Contribution percentages.
C. Departmental contributions to overhead.
D. Fixed expenses.
E. Direct costs.
57. Which of the following would not appear on a responsibility accounting performance report?
A. Actual costs for a period.
B. Variance from the budget.
C. Budgeted costs for a period.
D. Controllable costs.
E. Uncontrollable costs.
58. In a responsibility accounting system:
A. Controllable costs are assigned to managers who are responsible for them.
B. Each accounting report contains all items allocated to a responsibility center.
C. Organized and clear lines of authority and responsibility are only incidental.
D. All managers at a given level have equal authority and responsibility.
E. Control over costs belongs only to the top level of management.
59. Responsibility accounting performance reports:
A. Become more detailed at higher levels of management.
B. Become less detailed at higher levels of management.
C. Are equally detailed at all levels of management.
D. Are useful in any format.
E. Are irrelevant.
60. A responsibility accounting performance report documents:
A. Only actual costs.
B. Only budgeted costs.
C. Both actual costs and budgeted costs.
D. Only direct costs.
E. Only indirect costs.