美國CPA模擬試題：Business（五）

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Many firms have made significant strides in reducing their inventories. Which of the following would be least likely to encourage managers to reduce inventory?

a. Instituting a charge against the budget for managers based on the size of the inventory.

b. Using throughput costing.

c. Using absorption costing.

d. Using variable costing.

答案：C

Explanation

Choice "c" is correct. Absorption costing (as the name implies) absorbs fixed overhead cost into the units produced. Those units placed in inventory can absorb some of the manager's cost and raise profits. This method encourages larger inventories.

Choice "d" is incorrect. Variable costing places only variable costs into products and all fixed overhead is charged to cost of goods sold. This does not give an incentive to overproduce.

Choice "b" is incorrect. Throughput costing is an inventory costing method that places only variable direct material in inventoriable cost. All other costs are treated as costs of the period. This also does not give an incentive to overproduce.

Choice "a" is incorrect. Clearly, putting a charge against the budget for inventory will discourage excess inventory.

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