MANAGEMENT ACCOUNT MCQ in Hindi 2026-27
Practice the latest MANAGEMENT ACCOUNT MCQ in Hindi 2026-27 in Hindi based on the new syllabus. Boost your exam preprations with updated objective questions and answers. Start now!
11) If the standard quantity, allowed is more than actual quantity used, the variance is called:
- A. Adverse variance
- B. Idle time variance
- C. Efficiency loss
- D. Favourable variance
12) Which variance points out the difference due to input price, holding output constant?
- A. Price variance
- B. Mix Variance
- C. Usage variance
- D. Efficiency variance
13) If the production volume decreased, fixed overhead absorption rate per unit.
- A. Increases
- B. Decreases
- C. Stays the same
- D. Doubles
14) In throughput accounting, the main constraint is called :
- A. Bottleneck resources
- B. Direct cost driver
- C. Marginal output
- D. Opportunity cost
15) Which cost is ignored in a shutdown decision ?
- A. Sunk cost
- B. Opportunity cost
- C. Fixed cost
- D. Variable cost only
16) Which term was coined by James H. Bliss ?
- A. Human Resources Mangement
- B. Cost Accounting
- C. Management Accounting
- D. Financial Accounting
17) The purchase value of assets over its serviceable life is categorized as :
- A. Depreciation
- B. Amortization
- C. Appreciation
- D. Inflation
18) Under absorption costing, managerial decisions are based on:
- A. Profit
- B. Contribution
- C. Both A & B
- D. None
19) Which of the following costs is not relevent for decision making ?
- A. Fixed costs
- B. Variable Costs
- C. Differential costs
- D. Relevant Costs
20) In marginal Costing, fixed costs are treated as:
- A. Period cost
- B. product cost
- C. Both A & B
- D. none of the above
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Amit Kumar Sharma
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