71. How does management accounting contribute to decision-making regarding capital budgeting?
A. Analyzing Employee Morale
B. Ignoring Non-Monetary Transactions
C. Evaluating the Long-Term Investment Decisions of a Company
D. Focusing Only on Short-Term Liabilities
72. What is the significance of activity-based costing (ABC) in management accounting?
A. Detailing Changes in Equity
B. Assessing Market Trends
C. Allocating Indirect Costs Based on Activities and Resource Usage
D. Ignoring Changes in Cash Position
73. How does management accounting support performance evaluation and incentive systems?
A. Focusing on Short-Term Assets
B. Ignoring Non-Monetary Transactions
C. Establishing Metrics to Evaluate Employee and Organizational Performance
D. Analyzing Market Share
74. What is the purpose of responsibility accounting in management accounting?
A. Detailing Long-Term Liabilities
B. Ignoring Non-Cash Transactions
C. Allocating Revenues and Costs to Individuals or Departments Responsible for Them
D. Analyzing Employee Performance
75. How does management accounting contribute to risk management within an organization?
A. Ignoring Changes in Equity
B. Focusing Only on Short-Term Liabilities
C. Identifying, Assessing, and Mitigating Risks Impacting Business Operations
D. Assessing Market Competitiveness
76. What is the role of management accounting in the evaluation of investment projects?
A. Setting Advertising Budgets
B. Analyzing and Assessing the Viability and Profitability of Investment Opportunities
C. Ignoring Non-Monetary Transactions
D. Detailing Changes in Cash Position
77. How does management accounting facilitate the identification of cost drivers?
A. Assessing Market Demand
B. Identifying the Factors That Cause or Influence the Incurrence of Costs
C. Ignoring Changes in Equity
D. Focusing Only on Short-Term Assets
78. What is the purpose of strategic cost management in management accounting?
A. Detailing Long-Term Investments
B. Aligning Cost Structure with the Strategic Objectives of the Organization
C. Ignoring Non-Cash Transactions
D. Analyzing Employee Morale
79. How does management accounting contribute to the evaluation of performance against industry benchmarks?
A. Assessing Market Trends
B. Ignoring Non-Monetary Transactions
C. Comparing Key Performance Indicators with Industry Standards
D. Detailing Changes in Cash Position
80. What is the significance of forecasting in management accounting?
A. Analyzing Market Share
B. Anticipating Future Trends and Outcomes to Support Planning and Decision-Making
C. Focusing Only on Revenue Transactions
D. Ignoring Changes in Equity
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