ACCA MA — Management Accounting Practice Exam 2

SECTION A

NovaTech, a cloud software startup, pays a monthly server hosting fee of $5,000 which covers up to 10,000 active users. For every additional 1,000 users, an extra capacity block must be purchased for $800.

How should this cost be classified according to its behavior?

A multinational healthcare provider is deciding whether to acquire a smaller regional hospital network to expand its market share over the next 5 years.

Which level of management is primarily responsible for this decision, and what type of information is required?

A public utility company wants to survey its customers regarding a new pricing structure. The customer base is divided into three distinct income brackets: Low, Medium, and High. The company wants to ensure that the sample reflects the exact proportion of each income bracket in the total customer base, and then selects customers randomly within those brackets.

Which sampling method is being used?

A global logistics firm is implementing a Big Data strategy to optimize its shipping routes.

Which TWO of the following represent the 'Velocity' and 'Variety' characteristics of Big Data in this specific context?

The manager of a regional branch of a retail franchise has the authority to set local selling prices, negotiate with local suppliers for inventory, and manage branch operating expenses. However, the manager cannot authorize the purchase of new store fixtures or expand the store's floor space.

What type of responsibility center is this branch?