{"id":47308,"date":"2024-04-15T22:24:54","date_gmt":"2024-04-15T22:24:54","guid":{"rendered":"https:\/\/exam.pscnotes.com\/mcq\/?p=47308"},"modified":"2024-04-15T22:24:54","modified_gmt":"2024-04-15T22:24:54","slug":"an-analysis-and-estimation-method-of-cost-by-classifying-cost-accounts-as-fixed-or-variable-with-respect-for-specific-output-level-is-considered-as","status":"publish","type":"post","link":"https:\/\/exam.pscnotes.com\/mcq\/an-analysis-and-estimation-method-of-cost-by-classifying-cost-accounts-as-fixed-or-variable-with-respect-for-specific-output-level-is-considered-as\/","title":{"rendered":"An analysis and estimation method of cost, by classifying cost accounts as fixed or variable with respect for specific output level is considered as"},"content":{"rendered":"

[amp_mcq option1=”manufacturing analysis method” option2=”price analysis method” option3=”unit analysis method” option4=”account analysis method” correct=”option4″]<\/p>\n

The correct answer is D. account analysis method.<\/p>\n

Account analysis method is a cost analysis method that classifies costs into fixed and variable costs based on their behavior with respect to changes in output. Fixed costs are costs that do not change with changes in output, while variable costs are costs that change in direct proportion to changes in output.<\/p>\n

Manufacturing analysis method is a cost analysis method that classifies costs into direct and indirect costs based on their relationship to the product being manufactured. Direct costs are costs that can be easily traced to a specific product, while indirect costs are costs that cannot be easily traced to a specific product.<\/p>\n

Price analysis method is a cost analysis method that classifies costs into production costs and non-production costs based on their relationship to the production process. Production costs are costs that are incurred in the process of producing a product, while non-production costs are costs that are not incurred in the process of producing a product.<\/p>\n

Unit analysis method is a cost analysis method that classifies costs into unit costs and non-unit costs based on their relationship to the number of units produced. Unit costs are costs that are incurred per unit of output, while non-unit costs are costs that are not incurred per unit of output.<\/p>\n","protected":false},"excerpt":{"rendered":"

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