Target/Transfer
ABC
CVP
Useless Trivia
Bazerman
100
Planning process for achieving continuous improvement in product costs
What is Kaizen costing
100
Smme measure of activity that causes costs to fluctuate.
What is a Cost Driver
100
The percent by which the selling price per unit exceeds the variable cost per unit.
What is Contribution Margin Ratio
100
He was the voice of Scar in Disney's "The Lion King"
Who is Jeremy Irons
100
When individuals tend to seek what they think is true and fail to search for other data.
What is the Confirmation Trap
200
Sequence of business processes in which the value is added to the product or service
What is the Value Chain
200
Process of using ABC info to evaluate costs/benefits of production.
What is Activity Based Management
200
In CVP, solving for Q requires the following equation.
What is Q = F + Profit/(P-V)
200
In Greek mythology, this hero killed the gorgon Medusa.
Who is Perseus
200
When people are motivated to view themselves positively as opposed to accurately.
What is Positive Illusion
300
Allowing the selling dept to charge market price and the buying dept to pay variable cost
What is the Dual Rate Method
300
These increase the worth of an organizations goods or services to customers.
What is Value Add Activities
300
The proportion of different products or services sold by an organization.
What is the Sales Mix
300
This comic book super hero team consists of characters such as Colossus, Nightcrawler, Gambit, and Storm
What is the X-Men
300
When individuals tend to overstate the degree to which they would have produced the correct outcome.
What is Hindsight or Curse of Knowledge
400
Process of assigning authority and responsibility to the manager of subunits/divisions.
What is a Responsibility Accounting
400
Group of individual costs accumulated in the accounting system for a particular purpose.
What is a Cost Pool
400
The level of operating activity at shich revenues cover all fixed and variable costs.
What is the Breakeven Point
400
This NFL team won the first ever super bowl in 1967
Who are the Green Bay Packers
400
When individuals make estimates for values based on an internal value derived from past events.
What is Anchoring
500
The three most common methods used in transfer pricing.
What is Cost, Market & Negotiation
500
Tasks or functions undertaken to support the production and distribution of a product or product line.
What is Product Sustaining Activities
500
The excess of an organizations expected future sales above the breakeven point
What is the Margin of Safety
500
Theodore Roosevelt formed and belonged to this political party.
What is the Bull Moose Party/Progressive Party
500
The theory that describes how people are prevented from focusing on useful, observable and relevant data.
What is Bounded Awareness
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