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NEW QUESTION: 1
Which two components are part of the VSP HiStar-E architecture? (Choose two.)
A. SVP
B. MCH
C. BED
D. HDD
Answer: B,C

NEW QUESTION: 2
다음 중 감사 부서에서 구현 한 제어 자체 평가의 특징이 아닌 것은 무엇입니까?
A. 참가자는 목표 달성을 방해하는 제어 약점에 대해 논의합니다.
B. 감사 및 사업부 직원은 팀으로 일합니다.
C. 감사인은 일반적으로 워크숍 단계에서 토론을 촉진하고 다른 감사자는 후속 사용에 대한 의견을 기록합니다.
D. 감사자는 전통적인 감사 테스트를 수행하여 제어 취약점을 식별합니다.
Answer: D

NEW QUESTION: 3
Companies with decentralized, autonomous divisions that sell their goods and services internally to other divisions of the company as well as externally in competitive markets have to establish transfer prices for the goods and services transferred internally among divisions. Generally, upper management has established such operating criteria for managing the divisions as goal congruence, subunit autonomy, and a sustained high level of management effort. An approach consistent with the above criteria would be to set the transfer price equal to the:
A. Variable cost per unit incurred to the point of transfer.
B. Additional outlay cost per unit incurred to the point of transfer plus the opportunity cost per unit to the buying division.
C. Additional outlay cost per unit incurred to the point of transfer plus the opportunity cost per unit to the supplying division.
D. Full cost per unit incurred to the point of transfer plus a percentage markup on the full cost per unit.
Answer: C
Explanation:
The outlay costs represent cash outflows related to the production and transfer of goods/services. The opportunity costs are the maximum contribution forgone by the supplying division if the good/services are sold internally. An opportunity cost will exist if the supplier has no idle capacity and an external market exists_ Thus, this guideline should promote goal congruence actions of the divisional manager benefit the company and the division) a sustained high level of managerial effort exertion toward a goal), and subunit autonomy freedom in decision making). The guideline will vary depending on whether an external market exists and whether the supplier has idle capacity.

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