The word "target" in the last sentence of the first paragraph can best be replaced by ____
A.destination
B.goal
C.audience
D.followers
A.destination
B.goal
C.audience
D.followers
A.﹤A href="right.HTML" target="_self"﹥新闻﹤/A﹥
B.﹤A href="right.HTML" target="_parent"﹥新闻﹤/A﹥
C.﹤A href="right.HTML" target="_blank"﹥新闻﹤/A﹥
D.﹤A href="right.HTML" target="_top"﹥新闻﹤/A﹥
A.the target
B.the budgeted revenue
C.a target net income
D.a target cost
(c) Explain the term ‘target costing’ and how it may be applied by GWCC. Briefly discuss any potential
limitations in its application. (8 marks)
A、
A、<href="right.htm1"target="blank">新闻</A>
B、<Ahref-"right.html"target="parent">新闻</A>
C、<Ahref="right.html"target="top">新闻</A>
D、<Ahef-"ight.htm"target-"self">新闻</A>
A.BSC controlling the target cell
B.MSC controlling the target cell
C.BSC controlling the current cell
D.MSC controlling the current cell
(1) Calculate the target cost
(2) Calculate the estimated current cost based on the existing product specification
(3) Set the required profit
(4) Set the selling price
(5) Calculate the target cost gap
Which of the following represents the correct sequence if target costing were to be used?
A.(1), (2), (3), (4), (5)
B.(2), (3), (4), (1), (5)
C.(4), (3), (1), (2), (5)
D.(4), (5), (3), (1), (2)
Which of the following statements describes target costing?
A.It calculates the expected cost of a product and then adds a margin to it to arrive at the target selling price
B.It allocates overhead costs to products by collecting the costs into pools and sharing them out according to each product’s usage of the cost driving activity
C.It identifies the market price of a product and then subtracts a desired profit margin to arrive at the target cost
D.It identifies different markets for a product and then sells that same product at different prices in each market
Which of the following statements is true?
A.The target cost will decrease and the cost gap will increase
B.The target cost will increase and the cost gap will decrease
C.The target cost will remain the same and the cost gap will increase
D.The target cost will remain the same and the cost gap will decrease
Which of the following statements regarding services and the use of target costing within the service sector is true?
A.The purchase of a service transfers ownership to the customer
B.Labour resource usage is high in services relative to material requirements
C.A standard service cannot be produced and so target costing cannot be used
D.Service characteristics include uniformity, perishability and intangibility