Which of the following items might be a suitable cost unit within the credit control department of a company?(i) Stationery cost(ii) Customer account (iii) Cheque received and processed
A、Item (i) only
B、Item (ii) only
C、Item (iii) only
D、Items (ii) and (iii) only
A、Item (i) only
B、Item (ii) only
C、Item (iii) only
D、Items (ii) and (iii) only
【参考答案及解析】
It would be appropriate to use the cost per customer account and the cost per cheque received and processed for control purposes. Therefore items (ii) and (iii) are suitable cost units. Stationery costs, item (i), is an expense of the department, therefore it is not a suitable cost unit.
It would be appropriate to use the cost per customer account and the cost per cheque received and processed for control purposes. Therefore items (ii) and (iii) are suitable cost units. Stationery costs, item (i), is an expense of the department, therefore it is not a suitable cost unit.