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NEW QUESTION: 1
A computer company charges indirect manufacturing costs to a project at a fixed percentage of a cost pool. This project is covered by a cost-plus government contract.
Which of the following is an appropriate guideline for determining how costs are assigned to the pool?
A. Establish a separate pool for each assembly line worker to account for wages.
B. Establish separate pools for variable and fixed costs.
C. Assign all manufacturing costs related to the project to the same pool.
D. Assign prime costs and variable administrative costs to the same pool.
Answer: B
Explanation:
Cost pools are accounts in which a variety of similar costs are accumulated prior to allocation to cost objectives. The overhead account is a cost pool into which various types of overhead are accumulated prior to their allocation. Indirect manufacturing costs are an element of overhead allocated to a cost pool. Ordinarily, different allocation methods are applied to variable and fixed costs, thus requiring them to be separated. Establishing separate pools allows the determination of dual overhead rates. As a result, the assessment of capacity costs, the charging of appropriate rates to user departments, and the isolation of variances are facilitated.
NEW QUESTION: 2
Which activity in the sourcing process takes place in SAP Ariba Sourcing?
Please choose the correct answer.
Response:
A. Negotiate contract terms.
B. Monitor long-term supplier performance.
C. Request periodic changes to supplier information.
D. Analyze supplier bids.
Answer: D
Explanation:
https://help.sap.com/viewer/19025eff298741f78ecfff03d35e9331/LATEST/en- US/a784eae0f6864284959945a77caef3dc.html
NEW QUESTION: 3
Ensuring that an organization can conduct security reviews within third-party facilities is PRIMARILY enabled by:
A. acceptance of the organization s security policies.
B. service level agreements (SLAs).
C. audit guidelines.
D. contractual agreements.
Answer: C
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