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Maliyet Sorulari:
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Z Üretim
İşletmesi'nin Nisan ayında üretilen 1.500 adet B mamulüne ilişkin standart ve
fiili verileri aşağıda verilmiştir:</span>
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<td style="padding:.75pt .75pt .75pt .75pt">
Standart</span></span>
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Fiili</span></span>
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Birim Direkt İlk
Madde ve Malzeme Fiyatı</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
200 TL.</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
210 TL.</span>
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Birim Direkt İlk
Madde ve Malzeme Miktarı</span>
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8 kg</span>
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<td style="padding:.75pt .75pt .75pt .75pt">
10 kg</span>
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</t></table>
Bu bilgilere
göre, direkt ilk madde ve malzeme fiyatfarkı aşağıdakilerden hangisidir?</span>
</span>< name="cevap" value="1" =""></span>A)150.000 TL Olumsuz</span>
</span>< name="cevap" value="2" =""></span>B)145.000 TL Olumlu</span>
</span>< name="cevap" value="3" =""></span>C)145.000 TL Olumsuz</span>
</span>< name="cevap" value="4" =""></span>D)100.000 TL Olumsuz</span>
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</span>< name="cevap" value="5" =""></span>E)150.000 TL Olumlu</span>
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Direkt işçilik
giderleri farkına ilişkin olarak aşağıdaki ifadelerden hangisi yanlıştır?</span>
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</span>
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< name="cevap" value="1" =""></span>A)</span>
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Fiili ücretle
standart ücret arasındaki farkın çalışılan fiili süre ile çarpımı, ücret
farkına eşittir.</span>
</td>
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<tr style="mso-yfti-irow:4">
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< name="cevap" value="2" =""></span>B)</span>
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Gerçekleşen
üretim için fiili direkt işçilik süresiyle, standart direkt işçilik süresi
arasındaki fark, süre farkıdır.</span>
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< name="cevap" value="3" =""></span>C)</span>
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Direkt işçilik
için ödenen fiili saat ücretinin, standart saat ücretinden küçük olması
durumunda olumlu ücret farkı söz konusudur.</span>
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< name="cevap" value="4" =""></span>D)</span>
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Fiili süreyle
standart süre arasındaki farkın fiili ücret ile çarpımı, süre farkına ilişkin
toplam parasal tutara eşittir.</span>
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</tr>
<tr style="mso-yfti-irow:7;mso-yfti-lastrow:yes">
<td style="width:26.8pt;padding:.75pt .75pt .75pt .75pt" width="36">
< name="cevap" value="5" =""></span>E)</span>
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<td style="width:491.45pt;padding:.75pt .75pt .75pt .75pt" width="655">
Standart sürenin
fiili süreden az olması durumunda fark olumsuz, fazla olması durumunda fark
olumludur.</span>
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Aşağıda genel
üretim giderlerifarkları ile ilgili olarak verilen ifadelerden hangisi
yanlıştır?</span>
</span>< name="cevap" value="1" =""></span>A)Fiili üretim hacminin, genel üretim giderleri
yükleme oranının hesaplanmasında kullanılan üretim hacminden farklı olması
durumunda ortaya çıkan fark kapasite farkıdır.</span>
</span>< name="cevap" value="2" =""></span>B)Fiili çalışma hacmindeki genel üretim giderleri
bütçe tutarıyla, standart çalışma hacmindeki genel üretim giderleri bütçe
tutarı arasındaki fark verim farkıdır.</span>
</span>< name="cevap" value="3" =""></span>C)Fiili genel üretim giderleriyle fiili çalışma
hacmindeki bütçelenmiş genel üretim giderleri arasındaki fark bütçe farkıdır.</span>
</span>< name="cevap" value="4" =""></span>D)Verim farkı, toplam genel üretim giderlerinin
verimini ölçer.</span>
</span>< name="cevap" value="5" =""></span>E)Toplam genel üretim giderleri farkı, fiili
genel üretim giderleri ile standart genel üretim giderleri arasındaki farktır.</span>
</span>
Aşağıda
farklarla ilgili olarak verilen ifadelerden hangisi yanlıştır?</span>
</span>< name="cevap" value="1" =""></span>A)Standart ücret fiili ücretten yüksek ise fark
olumlu, düşük ise olumsuzdur.</span>
</span>< name="cevap" value="2" =""></span>B)Fiili fiyat standart fiyattan düşük ise fark
olumlu, yüksek ise olumsuzdur.</span>
</span>< name="cevap" value="3" =""></span>C)Standart fiyat fiili fiyattan yüksek ise fark
olumlu, düşük ise olumsuzdur.</span>
</span>< name="cevap" value="4" =""></span>D)Standart süre fiili süreden kısa ise fark
olumlu, uzun ise olumsuzdur.</span>
</span>< name="cevap" value="5" =""></span>E)Fiili miktar standart miktardan fazla ise
fark olumsuz, az ise olumludur.</span>
</span>
D Üretim
İşletmesi'nin 1.000 adet A mamulü üretimine ilişkin standart ve fiili verileri
aşağıda verilmiştir:</span>
<table ="MsonormalTable" style="mso-cellspacing:1.5pt; mso-yfti-tbllook:1184" border="0" cellpadding="0">
<t><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes">
<td style="padding:.75pt .75pt .75pt .75pt">
</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
Standart</span></span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
Fiili</span></span>
</td>
</tr>
<tr style="mso-yfti-irow:1">
<td style="padding:.75pt .75pt .75pt .75pt">
Birim Direkt İlk
Madde ve Malzeme Fiyatı</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
100 TL.</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
120 TL.</span>
</td>
</tr>
<tr style="mso-yfti-irow:2;mso-yfti-lastrow:yes">
<td style="padding:.75pt .75pt .75pt .75pt">
Birim Direkt İlk
Madde ve Malzeme Miktarı</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
5 kg</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
6 kg</span>
</td>
</tr>
</t></table>
Bu bilgilere
göre, işletmenin direkt ilk madde ve malzeme giderlerine ilişkin toplam fark aşağıdakilerden
hangisidir?</span>
</span>< name="cevap" value="1" =""></span>A)230.000 TL Olumsuz</span>
</span>< name="cevap" value="2" =""></span>B)230.000 TL Olumlu</span>
</span>< name="cevap" value="3" =""></span>C)225.000 TL Olumlu</span>
</span>< name="cevap" value="4" =""></span>D)220.000 TL Olumsuz</span>
</span>< name="cevap" value="5" =""></span>E)220.000 TL Olumlu</span>
Formun Üstü</span>
Formun Altı</span>
<table ="MsonormalTable" style="mso-cellspacing:1.5pt; mso-yfti-tbllook:1184" border="0" cellpadding="0">
<t><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes">
<td colspan="2" style="padding:.75pt .75pt .75pt .75pt">
</span>
</td>
</tr>
<tr style="mso-yfti-irow:1">
<td colspan="2" style="border:none;border-bottom:solid black 1.0pt;mso-border-bottom-alt: solid black .75pt;padding:.75pt .75pt .75pt .75pt">
R Üretim
İşletmesi'nin standart saat ücreti 45 TL ve Ocak ayı fiili direkt işçilik
giderleri 75.000 TL'dir. Harcanan fiili direkt işçilik süresi ise 1.500 saat
olarak gerçekleşmiştir.
Bu bilgilere göre, işletmenin Ocak ayı direkt işçilik giderlerine ilişkin
ücret farkı aşağıdakilerden hangisidir?</span>
</td>
</tr>
<tr style="mso-yfti-irow:2">
<td style="width:69.35pt;padding:.75pt .75pt .75pt .75pt" width="92">
< name="cevap" value="1" =""></span>A)</span>
</td>
<td style="width:384.25pt;padding:.75pt .75pt .75pt .75pt" width="512">
7.500 TL Olumlu</span>
</td>
</tr>
<tr style="mso-yfti-irow:3">
<td style="width:69.35pt;padding:.75pt .75pt .75pt .75pt" width="92">
< name="cevap" value="2" =""></span>B)</span>
</td>
<td style="width:384.25pt;padding:.75pt .75pt .75pt .75pt" width="512">
7.500 TL Olumsuz</span>
</td>
</tr>
<tr style="mso-yfti-irow:4">
<td style="width:69.35pt;padding:.75pt .75pt .75pt .75pt" width="92">
< name="cevap" value="3" =""></span>C)</span>
</td>
<td style="width:384.25pt;padding:.75pt .75pt .75pt .75pt" width="512">
2.500 TL Olumlu</span>
</td>
</tr>
<tr style="mso-yfti-irow:5">
<td style="width:69.35pt;padding:.75pt .75pt .75pt .75pt" width="92">
< name="cevap" value="4" =""></span>D)</span>
</td>
<td style="width:384.25pt;padding:.75pt .75pt .75pt .75pt" width="512">
10.000 TL Olumsuz</span>
</td>
</tr>
<tr style="mso-yfti-irow:6;mso-yfti-lastrow:yes">
<td style="width:69.35pt;padding:.75pt .75pt .75pt .75pt" width="92">
< name="cevap" value="5" =""></span>E)</span>
</td>
<td style="width:384.25pt;padding:.75pt .75pt .75pt .75pt" width="512">
10.000 TL Olumlu</span>
</td>
</tr>
</t></table>
</span>
<table ="MsonormalTable" style="width:522.75pt; mso-cellspacing:1.5pt;mso-yfti-tbllook:1184" border="0" cellpadding="0" width="697">
<t><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes">
<td colspan="2" style="padding:.75pt .75pt .75pt .75pt">
</span>
</span>
</td>
</tr>
<tr style="mso-yfti-irow:1">
<td colspan="2" style="border:none;border-bottom:solid black 1.0pt;mso-border-bottom-alt: solid black .75pt;padding:.75pt .75pt .75pt .75pt">
B Üretim
İşletmesi'nde Kasım ayında üretilen ve toplam 50.000 TL olumsuz direkt
işçilik farkı oluşan A mamulünün üretimine ilişkin standart ve fiili verileri
aşağıda verilmiştir:</span>
<table ="MsonormalTable" style="mso-cellspacing: 1.5pt;mso-yfti-tbllook:1184" border="0" cellpadding="0">
<t><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes">
<td style="padding:.75pt .75pt .75pt .75pt">
</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
Standart</span></span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
Fiili</span></span>
</td>
</tr>
<tr style="mso-yfti-irow:1">
<td style="padding:.75pt .75pt .75pt .75pt">
Süre
(saat/birim)</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
6</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
5</span>
</td>
</tr>
<tr style="mso-yfti-irow:2">
<td style="padding:.75pt .75pt .75pt .75pt">
Saat Ücreti
(TL/saat)</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
100</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
?</span>
</td>
</tr>
<tr style="mso-yfti-irow:3;mso-yfti-lastrow:yes">
<td style="padding:.75pt .75pt .75pt .75pt">
Üretim Miktarı</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
1.000</span>
</td>
</tr>
</t></table>
Bu bilgilere
göre, işletmenin birim başına gerçekleşen fiili saat ücreti aşağıdakilerden
hangisidir?</span>
</td>
</tr>
<tr style="mso-yfti-irow:2">
<td style="width:107.9pt;padding:.75pt .75pt .75pt .75pt" width="144">
< name="cevap" value="1" =""></span>A)</span>
</td>
<td style="width:410.35pt;padding:.75pt .75pt .75pt .75pt" width="547">
100 TL.</span>
</td>
</tr>
<tr style="mso-yfti-irow:3">
<td style="width:107.9pt;padding:.75pt .75pt .75pt .75pt" width="144">
< name="cevap" value="2" =""></span>B)</span>
</td>
<td style="width:410.35pt;padding:.75pt .75pt .75pt .75pt" width="547">
200 TL.</span>
</td>
</tr>
<tr style="mso-yfti-irow:4">
<td style="width:107.9pt;padding:.75pt .75pt .75pt .75pt" width="144">
< name="cevap" value="3" =""></span>C)</span>
</td>
<td style="width:410.35pt;padding:.75pt .75pt .75pt .75pt" width="547">
130 TL.</span>
</td>
</tr>
<tr style="mso-yfti-irow:5">
<td style="width:107.9pt;padding:.75pt .75pt .75pt .75pt" width="144">
< name="cevap" value="4" =""></span>D)</span>
</td>
<td style="width:410.35pt;padding:.75pt .75pt .75pt .75pt" width="547">
120 TL.</span>
</td>
</tr>
<tr style="mso-yfti-irow:6;mso-yfti-lastrow:yes">
<td style="width:107.9pt;padding:.75pt .75pt .75pt .75pt" width="144">
< name="cevap" value="5" =""></span>E)</span>
</td>
<td style="width:410.35pt;padding:.75pt .75pt .75pt .75pt" width="547">
140 TL.</span>
</td>
</tr>
</t></table>
</span>
</span>
(Tüketilen Fiili
Miktar- Standart Miktar) x Standart Fiyat</span>
Standart maliyet
sistemini uygulayan bir işletmede hammadde ve malzemeye ilişkin farkların
hesaplanmasında kullanılan yukarıdaki formül aşağıdakilerden hangisini ifade
eder?</span>
</span>< name="cevap" value="1" =""></span>A)Bütçe Farkı</span>
</span>< name="cevap" value="2" =""></span>B)Miktar Farkı</span>
</span>< name="cevap" value="3" =""></span>C)Kapasite Farkı</span>
</span>< name="cevap" value="4" =""></span>D)Fiyat Farkı</span>
</span>< name="cevap" value="5" =""></span>E)Verim Farkı</span></span>
<table ="MsonormalTable" style="width:525.0pt; mso-cellspacing:1.5pt;border:none;border-top:solid black 1.0pt;mso-border-top-alt: solid black .75pt;mso-yfti-tbllook:1184" border="1" cellpadding="0" width="700">
<t><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes">
<td colspan="3" style="border:none;padding:.75pt .75pt .75pt .75pt">
</td>
</tr>
<tr style="mso-yfti-irow:1">
<td colspan="2" style="border:none;padding:.75pt .75pt .75pt .75pt">
</span>
</td>
</tr>
<tr style="mso-yfti-irow:2">
<td colspan="2" style="border:none;border-bottom:solid black 1.0pt;mso-border-bottom-alt: solid black .75pt;padding:.75pt .75pt .75pt .75pt">
Y
İşletmesi'nin Aralık ayında üretilen 2.000 adet B mamulüne ilişkin standart
ve fiili verileri aşağıda verilmiştir:</span>
<table ="MsonormalTable" style="mso-cellspacing: 1.5pt;mso-yfti-tbllook:1184" border="0" cellpadding="0">
<t><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes">
<td style="padding:.75pt .75pt .75pt .75pt">
</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
Standart </span></span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
Fiili</span></span>
</td>
</tr>
<tr style="mso-yfti-irow:1">
<td style="padding:.75pt .75pt .75pt .75pt">
Birim Direkt
İlk Madde ve Malzeme Fiyatı</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
300 TL.</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
320 TL.</span>
</td>
</tr>
<tr style="mso-yfti-irow:2;mso-yfti-lastrow:yes">
<td style="padding:.75pt .75pt .75pt .75pt">
Birim Direkt
İlk Madde ve Malzeme Miktarı</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
10 kg</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
9 kg</span>
</td>
</tr>
</t></table>
Bu bilgilere
göre, direkt ilk madde ve malzeme giderlerine ilişkin miktar farkı
aşağıdakilerden hangisidir?</span>
</td>
</tr>
<tr style="mso-yfti-irow:3">
<td style="width:37.0pt;border:none;padding:.75pt .75pt .75pt .75pt" width="49">
< name="cevap" value="1" =""></span>A)</span>
</td>
<td style="width:482.0pt;border:none;padding:.75p t .75pt .75pt .75pt" width="643">
600.000 TL Olumlu</span>
</td>
</tr>
<tr style="mso-yfti-irow:4">
<td style="width:37.0pt;border:none;padding:.75pt .75pt .75pt .75pt" width="49">
< name="cevap" value="2" =""></span>B)</span>
</td>
<td style="width:482.0pt;border:none;padding:.75p t .75pt .75pt .75pt" width="643">
300.000 TL
Olumsuz</span>
</td>
</tr>
<tr style="mso-yfti-irow:5">
<td style="width:37.0pt;border:none;padding:.75pt .75pt .75pt .75pt" width="49">
< name="cevap" value="3" =""></span>C)</span>
</td>
<td style="width:482.0pt;border:none;padding:.75p t .75pt .75pt .75pt" width="643">
640.000 TL
Olumsuz</span>
</td>
</tr>
<tr style="mso-yfti-irow:6">
<td style="width:37.0pt;border:none;padding:.75pt .75pt .75pt .75pt" width="49">
< name="cevap" value="4" =""></span>D)</span>
</td>
<td style="width:482.0pt;border:none;padding:.75p t .75pt .75pt .75pt" width="643">
600.000 TL
Olumsuz</span>
</td>
</tr>
<tr style="mso-yfti-irow:7;mso-yfti-lastrow:yes">
<td style="width:37.0pt;border:none;padding:.75pt .75pt .75pt .75pt" width="49">
< name="cevap" value="5" =""></span>E)</span>
</td>
<td style="width:482.0pt;border:none;padding:.75p t .75pt .75pt .75pt" width="643">
640.000 TL Olumlu<a name="_GoBack"></a></span>
</td>
</tr>
</t></table>
</span>
Y Üretim
İşletmesi'nin Nisan ayında üretilen A ve B mamullerinin üretimine ilişkin
standart ve fiili verileri aşağıda verilmiştir:</span>
<table ="MsonormalTable" style="mso-cellspacing:1.5pt; mso-yfti-tbllook:1184" border="0" cellpadding="0">
<t><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes">
<td rowspan="2" style="padding:.75pt .75pt .75pt .75pt">
</span>
</td>
<td colspan="2" style="padding:.75pt .75pt .75pt .75pt">
Standart</span></span>
</td>
<td colspan="2" style="padding:.75pt .75pt .75pt .75pt">
Fiili</span></span>
</td>
</tr>
<tr style="mso-yfti-irow:1">
<td style="padding:.75pt .75pt .75pt .75pt">
A</span></span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
B</span></span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
A</span></span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
B</span></span>
</td>
</tr>
<tr style="mso-yfti-irow:2">
<td style="padding:.75pt .75pt .75pt .75pt">
Süre (saat/adet)</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
2</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
3</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
1.8</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
3.5</span>
</td>
</tr>
<tr style="mso-yfti-irow:3">
<td style="padding:.75pt .75pt .75pt .75pt">
Üretim Miktarı
(adet)</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
1.500</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
1.000</span>
</td>
</tr>
<tr style="mso-yfti-irow:4;mso-yfti-lastrow:yes">
<td style="padding:.75pt .75pt .75pt .75pt">
Saat Ücreti
(TL/saat)</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
200</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
200</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
</span>
</td>
<td style="padding:.75pt .75pt .75pt .75pt">
</span>
</td>
</tr>
</t></table>
Bu bilgilere
göre, B mamulünün direkt işçilik giderleri süre farkı aşağıdakilerden
hangisidir?</span>
</span>< name="cevap" value="1" =""></span>A)100.000 TL Olumlu</span>
</span>< name="cevap" value="2" =""></span>B)100.000 TL Olumsuz</span>
</span>< name="cevap" value="3" =""></span>C)200.000 TL Olumsuz</span>
</span>< name="cevap" value="4" =""></span>D)500.000 TL Olumlu</span>
</span>< name="cevap" value="5" =""></span>E)500.000 TL Olumsuz</span>
</span>
-
-
-
-
Özellikle maliyet sorularini bilenler yardim etsin.
-
....
Edited by: karaca8484
-
<B style="mso-bidi-font-weight: normal">...[/B]Edited by: karaca8484
-
8. cd nin soruları şuanda bende bunların cevaplarını arıyorum. uzun zaman olmuş sen soralı bulduysan yazabilirmisin karaca8484
-
28.Ağustos.2012, 16:45
#9
bende cd 2 nin cevaplarnı arıyom
-
cevaplar internette yer almaktadır.
Edited by: Ahmet Evcen
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