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A- Inventory Valuation.
B- Department Efficiency.
C- Product Costing.
D- Sales commission determination.
The least likely objective is D- Sales commission determination as it is a function of sales and marketing and not concerned with cost of production.
Determining sales commission is least likely to be an objective of cost accounting
The correct option is >>>>>>>>>>>>>>> (D)
The other three options are the direct objectives of cost accounting system
D - Since Inventory valuation, efficiency measurement & product costing / sales price determination are primary concerns of Cost Accounting.
C- Product Costing is the right answer........................
B - department efficiency is the least likely to be an objective of cost accounting system
Likely to be Product Costing
B- Department Efficiency.Because it is related to engineering system
C- Product Costing. Because by cost accounting we are able to determine the actual cost that occurs in production or selling a products or services.