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GLOBAL EDUCATION CENTRE (MBA)
(Approved by AICTE, Affiliated to Osmania University)
Beside Moinabad PS, Moinabad (M), Chilkoor (V), R.R.Dist.
MBA I YEAR II SEM. INTERNAL EXAM - II
Sub: Strategic Management Accounting
Max marks: 15 Roll no: Time: 1hr
1. Standard costing is a technique in which _____________ costs are compared with _____________
costs.
2________________________ is the variance occurred form the difference in the price of a material.
3. Formula for Labour cost variance _____________________ .
4. The difference in effiency of labour is called as __________________ variance.
5. Material yield varaince = ________________________.
6. The difference (or) gap between the standard and actual is called as _____________________.
7.Verification formula of Material variances is ____________________.
8. formula for material usage variance = __________________ .
9. material price variance = __________________.
10. Labour yield variance = ________________________________.
3. 3M
standard actual
Labour time 5hr 6hr
Labour rate 5 4
Calculate: