Management Accounting - Study Mode

[#356] A situation when groups and individuals work together for achieving a particular goal can be classified as
Correct Answer

(B) goal congruence

Explanation

Solution: A situation when groups and individuals work together for achieving a particular goal can be classified as goal congruence. Goal congruence is a situation in which people in multiple levels of an organization share the same goal. A well thought-out organizational design causes goal congruence and results in an organization being able to work together to accomplish a strategy.

[#357] An exertion for achieving a set goal is known as
Correct Answer

(C) effort

Explanation

Solution: An exertion for achieving a set goal is known as effort. The term effort refers to the specific and quantifiable count and/or measure of definable labor units that it is deemed are to be required in the attempts to arrive at completion of a phase (or of the entirety) of a particular schedule activity and/or work breakdown structure component, a distinct control account, or the project as a whole.

[#358] If opportunity cost per barrel is $45 per unit, incremental cost per barrel is $65, then minimum transfer price will be
Correct Answer

(B) $110

Explanation

Solution: Minimum transfer price = Opportunity cost per barrel + incremental cost per barrel = $45 + $65 = $110.

[#359] A desire to achieve a particular goal with pursuit of that goal is called
Correct Answer

(A) motivation

Explanation

Solution: A desire to achieve a particular goal with pursuit of that goal is called motivation. Motivation in management is the process through which managers encourage employees to be productive and effective.

[#360] Decision making methods, used for subunits of company are highly interdependent on each other is called
Correct Answer

(A) incongruent decision making

Explanation

Solution: Decision making methods, used for subunits of company are highly interdependent on each other is called incongruent decision making.