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The correct answer is b) produkcja jest równa sprzedaży. This means that the amount of goods or services produced is equal to the amount sold. In other words, there is no excess inventory or unsold products. This assumption is important when calculating the breakeven point, as it helps determine the minimum level of sales needed to cover all costs and start generating profit.

The correct answer is d) żadne z powyższych. This means that the primary task of managerial accounting is not to provide information to potential investors and contractors, banks and credit institutions, or tax authorities. Managerial accounting focuses on providing information and analysis to internal users, such as managers and decision-makers within an organization, to support planning, controlling, and decision-making processes. It helps in evaluating performance, setting budgets, determining product costs, and making strategic business decisions.

The correct answer is b) koszty bezpośrednie + koszty wydziałowe. This is because "koszty bezpośrednie" refers to direct costs, which are directly attributable to the production of a specific product or service. "Koszty wydziałowe" refers to departmental costs, which are costs incurred by specific departments within a company. Therefore, the sum of these two types of costs represents the total production costs.

Koszty zmienne odnoszą się do kosztów, które się zmieniają w zależności od rozmiarów produkcji. Oznacza to, że im większa produkcja, tym wyższe będą koszty. Koszty stałe są niezależne od rozmiarów produkcji i pozostają stałe niezależnie od jej wielkości. Koszty relewantne to koszty, które są istotne przy podejmowaniu decyzji. Koszty pośrednie to koszty, które nie można jednoznacznie przypisać bezpośrednio do określonego produktu lub usługi.

Variable costs are costs that change in direct proportion to the level of production. As production increases, variable costs increase as well. This is because variable costs are incurred for each unit of production, such as raw materials or direct labor. Therefore, option a) is correct as it states that variable costs increase with an increase in production.

The correct answer is b) w krótkim okresie czasu. The variable cost analysis is best suited for making decisions on whether to buy or produce internally in the short term. This is because variable costs are directly related to the level of production or purchase, and they can be easily compared to determine the most cost-effective option. In the long term, fixed costs also need to be considered, which may affect the decision-making process.

A negative gross margin on a product means that the direct production costs of the product are higher than its price. This indicates that the company is not making a profit on the product and is potentially selling it at a loss.

We include all the costs of the general management in the period costs. This means that the costs associated with the overall administration and management of the company are considered as period costs and not included in the cost of goods sold or production costs. These costs include salaries of top-level executives, office expenses, legal fees, and other administrative expenses that are not directly related to the production process or the cost of goods sold.

The author of the textbook could have been giving consultations in a company that made him a suitable offer instead of correcting the text. The compensation he would have received for providing consultations in the company would have been a cost of lost opportunities, as he would have to stop production in order to engage in a different production.

The correct answer is b) pokrywa koszty. The minimum price in the breakeven analysis refers to the price at which the company's total revenue equals its total costs. In other words, it is the price that covers all the expenses incurred in producing and selling a product or service, without generating any profit. Therefore, option b) correctly states that the minimum price ensures that costs are covered.

The correct answer is "b) przedmiotowym". This means that direct costs are planned in the budget according to the objects or items for which they are incurred. This implies that the budget will allocate specific amounts for each item or object, ensuring that the direct costs associated with them are accounted for and planned accordingly.

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If the cost per unit increases as the size of production increases, it indicates that it is a progressive variable cost. This means that as more units are produced, the cost per unit increases at an increasing rate. This could be due to factors such as economies of scale not being fully realized or inefficiencies in the production process.

The correct answer is b) maleje wraz ze wzrostem produkcji. This means that the unit fixed cost decreases as the production increases. This can be explained by economies of scale, where as the production volume increases, the fixed costs are spread over a larger number of units, resulting in a lower unit cost. This allows for cost savings and increased efficiency as the company produces more units.

Płace bezpośrednie, czyli wynagrodzenia wypłacane bezpośrednio pracownikom za ich pracę, są zawsze kosztami zmiennymi. Koszty te zależą od ilości godzin pracy lub ilości wykonanej pracy i mogą się różnić w zależności od zmian w produkcji lub zatrudnieniu. W przeciwieństwie do kosztów stałych, takich jak amortyzacja maszyn czy koszty remontów i konserwacji maszyn, które nie zmieniają się w zależności od zmian w produkcji.

The correct answer is a) szczegółowością informacji. The multi-level cost and income statement differs from the RZiS (Polish abbreviation for Profit and Loss Statement) in terms of the level of detail provided in the information. The multi-level cost and income statement provides more detailed information compared to the RZiS.

When the selling price of products increases, the breakeven point decreases. This means that the company needs to sell a lower quantity of products in order to cover its costs and start making a profit. Therefore, option a) is the correct answer.

In a regression equation, the parameter "b" represents the constant term or the intercept. It is the value of the dependent variable (K) when the independent variable (Q) is equal to zero. In this context, "koszty stałe" translates to "fixed costs," which implies that regardless of the value of Q, there will always be a constant cost involved (K=b). Therefore, option d) "koszty stałe" is the correct answer.

If a product has low market growth rate and high market share, it is considered a "cash cow" according to the Boston Consulting Group's growth-share matrix. This means that the product generates a large amount of revenue and profit for the company, but requires minimal investment for further growth. In this case, it is recommended to increase the price of the product in order to maximize profit.

The fixed costs of the company are 1000zł, and the breakeven point is 5000zł. To calculate the variable costs, we need to find the total revenue at the breakeven point and subtract the fixed costs. At the breakeven point, the company sells 5000zł / 10zł/szt = 500 units. So, the total revenue at the breakeven point is 500 units * 10zł/szt = 5000zł. Subtracting the fixed costs of 1000zł, we get the variable costs of 5000zł - 1000zł = 4000zł. Since the company produced 6000 units, the variable costs would be 6000 units * 10zł/szt = 60,000zł. Therefore, the correct answer is a) 48,000zł.

The correct answer is b) utracony. The question states that a certain number of books remain from the first edition textbook and are located in the publisher's warehouse. The cost invested in these books is considered "utracony" or lost because they have not been sold and are still in inventory.

The correct answer is b) koszty bezpośrednie + koszty wydziałowe. This is because "koszty bezpośrednie" refers to direct costs that can be directly attributed to the production of a specific product or service, such as raw materials or direct labor. "Koszty wydziałowe" refers to departmental costs that are incurred to support the overall operations of a specific department or division, such as salaries of department managers or rent for departmental facilities. Therefore, the sum of these two types of costs represents the total costs of production.

As a company moves further away from its break-even point (profit zone), the level of operating leverage decreases. This means that the company becomes less sensitive to changes in sales volume and its profitability becomes more stable. As a result, the company's operating leverage decreases, indicating that the answer is option a) maleje.

The correct answer is "b)budżety netto i brutto". This answer refers to the distinction between net and gross budgets. A net budget refers to the budget that excludes indirect costs or expenses, while a gross budget includes both direct and indirect costs.

The correct answer is c) kosztów bezpośrednich produktów. The subject budget does not include the costs of direct product costs. This means that the subject budget does not account for the costs directly associated with producing a product, such as the cost of materials or labor. Instead, it focuses on other costs such as departmental costs or indirect costs.

As a company moves further away from its own breakeven point (in the profit zone), the safety margin increases. This means that the company has a larger buffer before it starts incurring losses. The safety margin represents the difference between the actual sales and the breakeven point, and it indicates the level of risk or uncertainty that the company can withstand. Therefore, as the company moves farther from the breakeven point, the safety margin grows, providing a greater level of protection against potential losses.

The correct answer is c) jednostkowy koszt wytworzenia. The lowest lower price limit is determined by the unit production cost, which includes all the costs associated with manufacturing a product. This cost includes both fixed and variable costs, such as raw materials, labor, and overhead expenses. By considering the unit production cost, a company can ensure that the price of a product covers all the expenses incurred in its production, allowing for a reasonable profit margin.

The correct answer is c) udziału zysku operacyjnego w przychodach ze sprzedaży. This means that the leverage ratio is dependent on the proportion of operating profit to sales revenue. A higher operating profit as a percentage of sales indicates a higher leverage ratio, while a lower operating profit as a percentage of sales indicates a lower leverage ratio.

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The correct answer is b) koncepcja zachowania kapitału finansowego and d) koncepcja zachowania kapitału rzeczowego. These concepts refer to the preservation and protection of financial and tangible assets respectively. The concept of preserving financial capital involves strategies to maintain the value and stability of financial resources, such as investments and cash flow. On the other hand, the concept of preserving tangible capital focuses on safeguarding physical assets like property, equipment, and inventory to ensure their longevity and value.

The correct answer is a) jkz+(KS/q). This formula represents the critical selling price of a product. The variable 'jkz' represents the cost of production, 'KS' represents the fixed costs, and 'q' represents the quantity of products sold. By adding the cost of production to the fixed costs divided by the quantity sold, we can determine the critical selling price of the product.

The correct answer is a) Amortyzacja ustalana metodą liniową and d) Koszty reklamy. These options are examples of fixed costs. Amortyzacja ustalana metodą liniową refers to the depreciation of assets using a linear method, which is a fixed cost as it remains constant over time. Koszty reklamy, or advertising costs, are also considered fixed costs as they do not vary with the level of production or sales.

The correct answer is a) zużycie materiałów bezpośrednich and d) wynagrodzenie w systemie akordowym. These are both examples of variable costs. Variable costs are expenses that change in direct proportion to the level of production or sales. In this case, the cost of direct materials used in production and the wages paid under a piece-rate system are both variable costs because they increase or decrease based on the amount of production or work completed. The other options, b) amortyzacja ustalana metodą liniową and c) koszt reklamy, are not examples of variable costs as they do not vary with the level of production or sales.

The correct answer is b) analizy wpływu zmian cen i kosztów stałych na próg rentowności. Sensitivity analysis in the break-even point refers to analyzing the impact of changes in prices and fixed costs on the break-even point. This analysis helps in understanding how sensitive the break-even point is to changes in these factors and helps in making informed decisions regarding pricing and cost management to achieve profitability.

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The correct answer for this question is a) koncepcja zachowania kapitału finansowego and d) koncepcja zachowania kapitału rzeczowego. The question is asking for the basic concepts of capital preservation, and the options provided include different types of capital preservation concepts. Option a) refers to the concept of preserving financial capital, which involves strategies to protect and maintain the value of financial assets. Option d) refers to the concept of preserving tangible capital, which involves strategies to protect and maintain the value of physical assets. Therefore, both options a) and d) are correct answers as they represent different aspects of capital preservation.

The correct answer is c) różnica między przychodami ze sprzedaży a kosztami zmiennymi. This is because the unit contribution margin represents the difference between the revenue generated from sales and the variable costs associated with producing and selling the product. It indicates the amount of each unit's revenue that contributes towards covering fixed costs and generating profit.

If a product has a high market share but low sales volume, it indicates that there is potential for growth and the product is not reaching its full potential. In this case, it is considered a "puzzle" or a mystery as to why the product is not selling as much as expected. To address this issue and increase sales, it is recommended to lower the price of the product.

The correct answer is a) stosunek marży pokrycia do wyniku ze sprzedaży. This means that the operating leverage ratio is the ratio of the contribution margin to the operating income. The contribution margin is the amount of revenue that exceeds the variable costs, and the operating income is the profit generated from the company's core operations. Therefore, this ratio measures the company's ability to generate profits from its sales after covering its variable costs.

The correct answer is c) Jest stały bez względu na wielkość produkcji. This means that the unit variable cost remains constant regardless of the level of production. In other words, for each unit produced, the variable cost per unit remains the same.

The given statement in option d) is false. The Balanced Scorecard (SKW) was actually developed in the early 1990s by Robert Kaplan and David Norton, not in the 1980s. The Balanced Scorecard is a strategic management tool that incorporates both short-term and long-term goals, and it includes both financial and non-financial measures to evaluate organizational performance.

The critical level of a product is represented by the formula c-(KS/q). This formula suggests that the critical level is determined by subtracting the stock level (KS) divided by the demand rate (q) from the capacity level (c). This means that the critical level is the remaining capacity after accounting for the stock level and demand rate.

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The correct answer (b) states that "budżet netto" refers to the budget of controlled costs at the level of responsibility center. This means that it is the budget that includes only the costs that can be controlled by a specific department or individual within an organization. It does not include taxes or other external factors that are beyond the control of the responsibility center.

The statement "w progu rentowności wskaźnik dźwigni operacyjnej jest nieokreślony" means that the operating leverage ratio is indeterminate at the break-even point. This is because at the break-even point, where the company's revenues equal its costs, there is no profit or loss, and therefore the operating leverage ratio cannot be calculated. The operating leverage ratio is a measure of how sensitive a company's profits are to changes in sales revenue, and it is typically higher when the level of operating leverage is high. Therefore, the given statement is false.

The correct answers for this question are b) "dźwignia operacyjna jest narzędziem, które pozwala szybko określić jaki wpływ na zyski będzie miała zmiana wielkości produkcji" (operating leverage is a tool that allows to quickly determine the impact on profits of a change in production volume) and d) "poziom dźwigni operacyjnej w progu rentowności wynosi 0" (the level of operating leverage at the breakeven point is 0). These answers accurately describe the concept of operating leverage and its relationship to profit and production volume.

The correct answer for this question is b)wewnętrzna stopa zwrotu and d) zaktualizowana wartość netto. These are both methods used to evaluate investment projects. The internal rate of return (IRR) is a measure of the profitability of an investment and represents the discount rate that makes the net present value of the investment equal to zero. The net present value (NPV) is the difference between the present value of cash inflows and the present value of cash outflows of an investment, taking into account the time value of money. Both of these methods are commonly used in investment decision-making to assess the potential returns and value of a project.

The correct answer is b) analizy wpływu zmian cen i kosztów stałych na próg rentowności and d) analizy wpływu zmian kosztów zmiennych na próg rentowności. This is because sensitivity analysis in the breakeven point refers to the examination of how changes in variables such as prices and fixed costs impact the profitability threshold. By analyzing the sensitivity of these factors, a company can assess the potential impact on its profitability and make informed decisions.

The correct answer for this question is a) księgowa stopa zwrotu and c) okres zwrotu. Proste metody oceny projektów inwestycyjnych refer to simple methods used to evaluate investment projects. Księgowa stopa zwrotu, also known as accounting rate of return, is a method that calculates the average annual profit generated by an investment project as a percentage of the initial investment. Okres zwrotu, on the other hand, measures the time it takes for an investment project to recoup its initial cost. Both of these methods are commonly used in investment analysis to assess the profitability and feasibility of projects.