Which of the following control actions could be taken to help eliminate an adverse direct labour efficiency variance?
(i) Employ more highly skilled labour
(ii) Ensure stricter supervision of labour workers
(iii) Ask employees to work paid overtime
An adverse labour efficiency variance means that employees are taking too long to produce the products. Employing more highly skilled labour should help to speed up the process so statement (i) is applicable. Supervision of employees may help to improve efficiency standards by ensuring less time is wasted by employees. So statement (ii) is applicable. Asking employees to work paid overtime will not help to improve the efficiency because it is unlikely to reduce the number of hours worked. Employees may even slow down further and become more inefficient if they think that they can work overtime and be paid extra wages. So statement (iii) is not applicable.
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Which of the following statements about management accounting information is/are true?
(i) They must be stated in purely monetary terms.
(ii) Limited companies must, by law, prepare management accounts.
(iii) They serve as a future planning tool and are not used as an historical record.
Which of the following statements is/are correct?
(i) A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management.
(ii) An objective is a course of action that an organisation might pursue in order to achieve its strategy.
(iii) Information is data that has been processed into a form meaningful to the recipient.
Good information should have certain qualities. Which of the following are qualities of good information?(i) Complete(ii) Extensive(iii) Relevant(iv) Accurate
Monthly variance reports are an example of which one of the following types of management information?
Which of the following statements is/are correct?
(i) Information for decision-making should incorporate uncertainty in some way
(ii) The data used to prepare financial accounts and management accounts are the
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