The type of defamination you'd encounter in a newspaper
What is "libel"?
100
A cost that changes with the number of units produced, but that can never be zero
What is a mixed cost?
100
This is used to determine how organizational resources, skills, and competencies should be combined to create competitive advantage
What is strategy?
100
A budget that is adjusted in accordance with changes in actual output
What is a flexible budget?
100
Name two of the four standards outlined on the IMA's Statement of Ethical Professional Practice
What are Competence, Confidentiality, Integrity, and/or Credibility?
200
The slogan of this global technology company is "Think Different."
What is Apple?
200
A costing system that tracks costs to a specific lot of a product
What is Job Order Costing?
200
This process utilizes these 4 perspectives: Financial, Stakeholder, Internal Processes, & Organizational Capacity
What is the Balanced Scorecard?
200
Comparisons among values in the same column of a forecast or budget for a given fiscal year
What is vertical analysis?
200
This model explains the three main factors that lead someone to commit occupational fraud
What is the Fraud Triangle?
300
This fast food pizza chain uses NASDAQ stock symbol "PZZA."
What is Papa Johns?
300
Conversion costs include these two kinds of costs
What are Direct Labor and Factory Overhead?
300
Use of these create an analytical basis in decision making regarding strategic & operational improvement
what are KPIs (Key Performance Indicators)?
300
This occurs when income is underestimated and/or costs are overestimated in a budget
What is budgetary slack?
300
This credential denotes proven expertise in fraud prevention, detection and deterrence
What is the CFE (Certified Fraud Examiner)?
400
Abbreviated "SWOT", this is a strategic planning method that evaluates these four elements of a project or business
What are strengths, weaknesses, opportunities, and threats?
400
Any factor or activity that has a direct cause-effect relationship with the resources consumed
What is a cost driver?
400
Goal setting, Analysis, strategy formulation, implementation, evaluation, & control are the steps of this process
What is strategic planning?
400
This type of budgeting focuses on the cost of the processes required to produce and sell products and services
What is activity-based budgeting?
400
This kind of situation has the potential to undermine the impartiality of a person because of the possibility of a clash between the person's self-interest and professional interest
What is a conflict of interest?
500
EBITDA refers to earning before these four things
What are Interest, Taxes, Depreciation, and Amortization?
500
The costing system that tracks costs to a department or work group and assigns the cost to products produced by that department or work group
What is a Process Costing System?
500
PEST, GAP, SWOT, & Five Forces are examples of this kind of tool
What are analytical tools?
500
The process of evaluating the effect of changes in variables such as sales price or wage rates on the optimum solution in a linear programming application
What is sensitivity analysis?
500
These are the IMA's overarching ethical principals.
What are Honesty, Fairness, Objectivity, and Responsibility.