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Which one of the following is not one of the major reasons for a manager to unde

ID: 2759502 • Letter: W

Question

Which one of the following is not one of the major reasons for a manager to understand cost behavior?

Useful for evaluating divisional performance

Useful for implementing flexible budgeting

Useful for conducting break-even and contribution margin analysis

Useful for writing a report to shareholders

A.

Useful for evaluating divisional performance

B.

Useful for implementing flexible budgeting

C.

Useful for conducting break-even and contribution margin analysis

D.

Useful for writing a report to shareholders

Explanation / Answer

D. Useful for writing a report to shareholders, cost behaviour is not required for reporting of financial statement ( Statement of profit and loss , Balance sheet , cash flow Statement) to shareholder in US GAAP

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