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Question 1: どのように管理 会計は製造と統合しますか。A. コストセンターで定義された労働率は製造業務を評価します。
B. 原価センタと活動 タイプの組み合わせは製造業務を評価します。
C. 原価センタのオー バーヘッドは製造順に直接費用を表しています。
D. 標準原価見積りは 製造指図の実際原価を決定します。
Correct Answer: B
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