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Inventory Management Quiz | Inventory Management Objective Type Questions and Answers

(21) Method of costing that supports creation of value for customer by accounting whole value stream rather than individual departments or products is classified as
[A] economic accounting
[B] back-flush accounting
[C] lean accounting
[D] lead accounting
Answer: lean accounting
(22) Stage in manufacturing cycle at which journal entries are made in system of accountancy is known as
[A] chaining point
[B] recording point
[C] lead point
[D] trigger point
Answer: trigger point

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(23) Decision model to calculate optimal quantity of inventory to be ordered is called
[A] efficient order quantity
[B] economic order quantity
[C] rational order quantity
[D] optimized order quantity
Answer: economic order quantity
(24) If relevant incremental costs are $5000 and relevant opportunity cost of invested capital is $2500 then relevant inventory carrying costs would be
[A] $7,500
[B] $7,000
[C] $6,500
[D] $6,000
Answer: $7,500
(25) An example of shrinkage costs includes
[A] incoming freight
[B] storage costs
[C] insurance
[D] clerical errors
Answer: clerical errors
(26) If relevant opportunity cost of capital is $2950 and relevant carrying cost of inventory is $6700 then relevant incremental cost will be
[A] $9,650
[B] $2,350
[C] $3,750
[D] All of the above
Answer: $3,750
(27) The order cost per order of an inventory is Rs. 400 with an annual carrying cost of Rs. 10 per unit. The Economic Order Quantity (EOQ) for an annual demand of 2000 units is
[A] 400
[B] 440
[C] 480
[D] 500
Answer: 400
(28) Average stock level can be calculated as
[A] Minimum stock level + ½ of Re-order level
[B] Maximum stock level + ½ of Re-order level
[C] Minimum stock level + 1/3 of Re-order level
[D] Maximum stock level + 1/3 of Re-order level
Answer: Minimum stock level + ½ of Re-order level
(29) Which of the following is true for Inventory control?
[A] Economic order quantity has minimum total cost per order
[B] Inventory carrying costs increases with quantity per order
[C] Ordering cost decreases with lo size
[D] All of the above
Answer: All of the above
(30) ‘Buffer stock’ is the level of stock
[A] Half of the actual stock
[B] At which the ordering process should start
[C] Minimum stock level below which actual stock should not fall
[D] Maximum stock in inventory
Answer: Minimum stock level below which actual stock should not fall
31 The following classes of costs are usually involved in inventory decisions except
[A] Cost of ordering
[B] Carrying cost
[C] Cost of shortages
[D] Machining cost
Answer: Machining cost

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