management accounting which of the following is necessary for management accounting 243343

1. Which of the following is necessary for management accounting information to be useful? 2. The focus of management accounting over time has changed. Which is the correct historical order for the following foci? 3. Which of the following are management accounting responses to the changing business environment?

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Bachelor of Business (Incorporating Graduate Diploma in Business & Graduate Certificate in Business) ADVANCED MANAGEMENT ACCOUNTING 367902 MID SEMESTER EXAMINATION SEMESTER ONE 2012 Date: Friday 27 April 2012 Time Allowed: 2 hours, plus 5 minutes reading time for the paper. Items allowed on your desk for this examination: Pen Calculator Instructions: Candidates must not write during the reading time. Start each question on a new page in the answer booklet provided. Use blue or black pen only. No dictionaries (of any sort) are allowed. The marks allocated to each part of the question are indicated in brackets. Extra exam paper is available from your exam supervisor. Please write your Student ID number and the lecturer’s name on each page of the answer booklet and on each sheet of paper used. Please follow all instructions on the blue answer booklet. GST is to be ignored for all questions. Presentation that is not clear or is hard to understand may have marks deducted. Exam Summary: Section Marks Suggested Time Answer All Questions Q1. Multiple choice 15 20 Q2. Strategic Management Accounting 15 20 Q3. Cost of Quality Report 20 25 Q4. The Theory of Constraints 15 20 Q5. Managing Supplier’s performance 25 35 TOTAL: 90 120 This exam represents 30% of the total marks for the paper. Question 1: Multiple Choice Questions (15 Marks) Which of the following is necessary for management accounting information to be useful?  It must report to external users B. It must develop a framework of principles and guidelines C. It must adapt to accommodate changes in the business environment D. It must focus on the enterprise in its entirety The focus of management accounting over time has changed. Which is the correct historical order for the following foci? i. Cost ii. Profitability iii. Resource management iv. Waste reduction    A. i, ii, iii and iv B. ii, iii, i and iv C. i, ii, iv and iii D. i, iii, iv and…

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