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Indrumar Pentru Pregatirea Examenului de Licenta Specializarea ADMINISTRAREA AFACERILOR Cu Predare in Limba Engleza PDF
Indrumar Pentru Pregatirea Examenului de Licenta Specializarea ADMINISTRAREA AFACERILOR Cu Predare in Limba Engleza PDF
ASPECTE METODOLOGICE
PRIVIND ORGANIZAREA I DESFURAREA
EXAMENULUI DE LICEN
" Examenul de licen este promovat dac ambele probe (proba scris i
proba oral) sunt susinute i promovate n aceeai sesiune, iar media
aritmetic a notelor acordate acestora (media de promovare a examenului)
este minim 6,00.
1
Conform modelului prezentat la pagina 24, capitolul 3 al prezentului ndrumar
1.3. DOCUMENTELE NECESARE PENTRU NSCRIEREA
LA EXAMENUL DE LICEN
Absolventul are toate documentele necesare nscrierii la examenul de licen n
dosarul personal existent la secretariatul facultii, depus la admitere. Dac pe parcursul
anilor de studii ai solicitat eliberarea vreunuia dintre acte pe termen scurt, v recomandm s
verificai dac n acest dosar exist:
diploma de bacalaureat i foaia matricol ( n original) i
certificatul de natere (n copie legalizat)
nscrierea se face la secretariatul facultii, n baza urmtoarelor documente:
cerere - tip prin care se solicit participarea la examenul de licen respectiv,
conform modelului prezentat mai jos;
2 fotografii tip paaport;
2 exemplare ale lucrrii de diplom;
pentru absolvenii formei de nvmnt cu tax, se va anexa chitana de achitare
a taxei pentru susinerea examenului de licen.
Domnule Decan,
Subsemnatul / subsemnata ............................................................,
absolvent() a specializrii ................................................... cu predare
n limba ............................., promoia ................, grupa ........., solicit
aprobarea participrii la examenul de licen organizat de Facultatea
de Studii Economice n Limbi Strine n sesiunea ...................... i
susinerea lucrrii de licen cu titlul ....................................................
...............................................................................................................,
conductor tiinific: ............................................................................
V mulumesc,
Date de contact:
Adresa:....................................................................................................
Telefon:..................................... Mobil: ................................................
E-mail: ...................................................................................................
Loc de munc: ........................................................................................
Poziia: ...................................................................................................
Disciplina: ACCOUNTING
Coordonator: Prof. univ. dr. Mihaela DUMITRANA
Study of the Romanian Accounting System Evolution.
Analysis of the Generally Accepted Accounting Principles.
Economic and Legal Study of the Financial and Operational Leasing.
Models for Establishing the Global Result and Analytical Results of a Company.
Transition from the European Profit and Loss Account Model to the Anglo-Saxon
Account Model.
Comparative Study of Revenues and Expenses: Nature and Functions.
Study on Preparing and Analyzing a Balance Sheet of a Trade Company.
Managerial Accounting Organization Model of a Trade Company.
Cost in a Companys Management.
Partial Costs and Controlling.
Disciplina: ECONOMICS
Coordonator: Prof. univ. dr. Marta Christina SUCIU
New Economics and Knowledge-Based Society. Promotion of Knowledge-Based
Economy on National & International Level (Knowledge Europe, World Bank-as
Knowledge Bank, Innovation Europe etc.)
Consumer in New Economics and Knowledge-Based Society. Consumers Behavior in
Cyberspace Producer in New Economics and Knowledge-Based Society. Producers
Behavior in Cyberspace
Knowledge and Its Role in Knowledge-Based Society. The Value Chain Based on
Knowledge. Sustainable Development and Development Policies Based on Knowledge
The Economics of Education and Investment in Education. Human Capital and
Investment in Human Capital
Work in Knowledge-Based Economics. Activities Based on Knowledge, Competencies
Management, Career Management and Development
Intellectual Capital as a Source of a Competitive Sustainable Advantage for Knowledge-
Based Organizations
Intangible Resources and Management of Intangible Resources. Knowledge-Based
Organizations and Knowledge & Competencies Management at the Organizational Level
Competitive Intelligence and Intelligent Strategies in a Knowledge-Based Society.
Intelligent Agents and the Corresponding Infrastructure for a Knowledge-Based
Economy. Knowledge Networks
The Creative Economy and The Economic Creativity Index. The Economics of Ideas and
Intellectual Property. An Economic Approach
Disciplina: LAW
Coordonator: Prof. univ. dr. Cornelia LEFTER
Communitary Institutions.
Communitary Monetary System.
The Juridical Regime of Companies in Communitary Law.
The Freedom of Circulation of Goods in the Communitary Space.
The Freedom of Circulation of Persons in the Communitary Space.
The Freedom of Circulation of Capitals in the Communitary Space.
The Freedom of Circulation of Services in the Communitary Space.
The Juridical Regime of Limited Liability Companies in the Romanian Law and in
Compared Law.
The Juridical Regime of Stock Companies in the Romanian Law and in Compared Law.
The Juridical Regime of Titles of Credit in the Romanian Law and in Compared Law.
Special Commercial Contracts in the Romanian Law and in Compared Law.
Disciplina: MANAGEMENT
Coordonator: Prof. univ. dr. Ion NFTNIL
Possibilities of Improving the Logistical System of the X Company.
Contextual Management - Opportunities and Limits.
Strategies of Increasing the Competitiveness of the manufacturing System at the X
Company.
Project Management Applied to Marketing.
Project Management Applied in Developing New Products.
Integrated Management Concerning X Company.
Possibilities of Applying the Theory of Constraints in Increasing the Performance of the X
Company.
Computer - Assisted Drawing of the Business Plan.
Using Microsoft Project 2000 in Planing and Developing a Promotion Campaign.
Material Resources Management Applied to the X Company.
Possibilities of Applying TQM in Pre- and Post-Certification Phases.
Virtual Business Development Centre.
Disciplina: MARKETING
Coordonatori: Prof. univ. dr. Iacob CTOIU, Conf. univ. dr Carmen BLAN
Marketing research on the buying and non-buying motivation for the product.
Marketing research on the buying habbits of the product in the city/country.
Marketing research on the buying on the satisfaction on the customers of the company.
Designing the marketing plan for the company for the period.
Analysis of the marketing portfolio. Case study: Company..
Designing the marketing strategies of the Company.
Marketing research on the buying behavior of the customenrs for the product
Designing the product strategy of the company
Designing the distribution strategy of the company
Designing the logistics system of the company
Designing the integrate marketing communication of the company
Disciplina: NEGOTIATING TECHNIQUES
Coordonator: Lect. univ. drd. Simona PODGOREANU
Strategy and Tactics of Distributive Negotiation and Their Usage at Company X.
Strategy and Tactics of Integrative Negotiation and Their Usage at Company X.
The Manager as a Mediator. The Mediation Process at Company X.
Managing Conflict Through Negotiation at Company X.
Ethics in Negotiation: The Ethics and Profitability in Bluffing in Business.
Negotiating from a Weak Position. Analysis of the Negotiation Process at Company X.
Analysis of the Communication Process at Company X.
Team and Group Negotiations at Company X.
Managing Difficult Negotiation Situations at Company X.
Global Negotiations: the Dynamics of International Business Negotiations.
2
Umberto ECO, Come si fa una tesi di laurea, Bompiani, Roma, 1997, pag. 6
Poate unii dintre cei care citesc aceste rnduri se ntreab care este utilitatea acestui
examen de licen. Este un examen care v apropie de exerciiul profesiei, certificnd un
anumit nivel al cunotinelor economice i capacitatea de a nva i de a profesa n domeniul
de competen ales.
Lucrarea de licen trebuie s aduc o not de originalitate n domeniu. La
finalizarea studiilor universitare, se realizeaz n general lucrri de compilaie, mai rar teze
de cercetare, care de obicei sunt rezervate nivelului doctoral. ntr-o lucrare de compilaie,
studentul demonstreaz c i-a format o viziune asupra celei mai mari pri a literaturii
existente n domeniu i c este capabil s o expun n mod coerent i clar, realiznd corelaii
ntre diferitele puncte de vedere existente, oferind astfel o perspectiv util din punct de
vedere informativ pentru un specialist al ramurii dar care nu a aprofundat problema
particular studiat.
Abordarea recomandat n realizarea lucrrii de licen este aceea a studiului
sistematic, cteva ore pe zi, astfel nct lucrarea rezultant s ofere autorului satisfacie
intelectual i s aib utilitate profesional i dup absolvirea studiilor. Lucrarea de licen
poate fi nceputul unei cercetri mai ample, care va continua n anii urmtori, sau poate
reprezenta primii pai n cariera profesional aleas.
n fapt, elaborarea unei lucrri de licen presupune o serie de aspecte extrem de
utile n viaa profesional, indiferent de domeniu, anume:
identificarea unui subiect precis,
colectarea documentelor despre acel subiect,
ordonarea acestor documente,
reexaminarea temei n lumina documentelor adunate,
gsirea unei forme organice pentru ansamblul refleciilor precedente,
redactarea lucrrii astfel nct cititorul s neleag mesajul transmis i s fie
capabil, la nevoie, s ajung la aceleai documente spre a relua subiectul pe cont
propriu.
A redacta o lucrare de licen nseamn, deci, a nva s pui ordine n propriile idei
i a aranja datele, este o experien de munc metodic, ce presupune realizarea unui studiu
util i altora. Astfel, nu este esenial subiectul lucrrii, ct experiena pe care realizarea ei o
presupune.
n alegerea subiectului lucrrii de diplom, exist o serie de propuneri venite din
partea profesorilor (vezi capitolul 3 al prezentei lucrri), ns este recomandabil ca tema de
cercetare s fie propus chiar de Dvs., motivat() i interesat() fiind de un anumit domeniu
de studiu. Aceast tem va trebui s fie aprobat de un cadru didactic ndrumtor de lucrare.
n alegerea subiectului ce urmeaz a fi tratat, recomandm urmtoarele:
tema s corespund intereselor Dvs.: s fie legat de disciplinele de specialitate
studiate, de lecturile Dvs. n domeniu, de actualitatea economico-social,
sursele de documentare s fie reperabile i accesibile Dvs.,
sursele de documentare s fie manevrabile, inteligibile i accesibile din punct de
vedere cultural,
metodologia cercetrii s fie adecvat experienei Dvs.
Aceste patru argumente n alegerea temei lucrrii se pot rezuma n recomandarea de
a v alege un subiect pe care suntei capabil() s l dezvoltai n conformitate cu exigenele
universitare.
De asemenea, alegerea conductorului tiinific nu trebuie s se bazeze pe simpatii,
ci pe criterii profesionale. n cazul unei abordri pluridisciplinare, este posibil, chiar
recomandabil, s existe un co-referent, care s asigure o coordonare adecvat a redactrii
lucrrii.
Domnule Decan,
V mulumesc,
Biblioteca Anul
Autor(i) Titlu Ediia Editura, locul apariiei Observaii
Cota apariiei
Naional
*** Auditul intern CECCAR, Bucureti 1999
III239973
Standardele Internaionale de
*** Ed. Economic, Bucureti 2004 de cumprat
contabilitate 2004
ASE FELEAG Niculae, !! "cosmetizarea"
Politici i opiuni contabile Ed. Economic, Bucureti 2002
Sala CIG MALCIU Liliana conturilor
de cumprat
Ghid pentru nelegerea i aplicarea
DUESCU Adriana 2 Ed. CECCAR, Bucureti 2002 ! bibliografie pt.
standardelor contabile internaonale
proba scris
Naional de corelat cu Ph.
MITROI Florin Auditul de performan Ed. Economic, Bucureti 1999
III239505 LORINO
ASE de cutat o ediie mai
RICCHIUTE D.N. Auditing: concepts and standards 2 John Wiley&Sons, Cincinnatti 1989
113881 recent
comentarii din
ASE Sala Colecia Ziarul financiar
practic priv. trecerea
Periodice 2000 - 2005
la IFRS
etc.
PROBLEMA CENTRAL
PRIMA A DOUA
RAMIFICAIE RAMIFICAIE
Bucureti Bucharest
Iulie 2005 July 2005
n general, o lucrare de diplom este format din trei - cinci capitole. Recomandm o
pondere de minimum 50% a prii practice i un echilibru ntre capitole (ca numr de pagini
i de subcapitole).
Cuprinsul se realizeaz la sfrit, cnd ai fixat paginaia lucrrii. Putei utiliza
opiunea "Table of contents" din meniul "Insert / Index and tables" din MSWord. Aceast
opiune v permite s obinei automat cuprinsul lucrrii i are avantajul de a actualiza
informaiile n cazul n care mai facei modificri.
nainte de a ajunge la textul propriu-zis al lucrrii, exist o serie de liste care
indexeaz abrevierile utilizate n lucrare, tabelele, figurile i graficele. Toate aceste liste sunt
realizate pe msur ce avansai n redactarea lucrrii de diplom.
Lista de abrevieri cuprinde toate abrevierile folosite n textul lucrrii, cuprinznd
sigle de instituii, indicatori, etc. i explicarea acestora. De exemplu, putei folosi n lucrare
abrevierea "BNR" dac n lista de abrevieri ai marcat "BNR - Banca Naional a Romniei".
Lista tabelelor cuprinde toate tabelele din lucrare, cu menionarea numrului
tabelului, a titlului i a paginii la care se afl n lucrare. Aceast list permite reperarea rapid
n text a anumitor informaii cuprinse n respectivele tabele.
Lista figurilor i graficelor cuprinde, dup cum indic i numele, un inventar al
tuturor figurilor din textul lucrrii. O soluie facil n realizarea listelor de tabele i de figuri
i grafice este oferit de acelai meniu "Insert / Index and tables", opiunea "Table of
figures / tables" n MSWord.
Rezumatul lucrrii se realizeaz, de asemenea, la sfrit, dup ce ai pus punctul
final la lucrare. Acest rezumat este o sintez de aproximativ o pagin, n care vei prezenta
motivaia alegerii temei, utilitatea cercetrii, structura lucrrii i concluziile. n acest
rezumat, este util s evideniai aspectul de noutate i originalitate pe care l aduce lucrarea
dvs. i s accentuai contribuiile proprii. De asemenea, este util s identificai 10 - 15
termeni - cheie definitorii pentru lucrarea Dvs.
Introducerea va permite o trecere n revist a domeniului pe care v propunei s l
explorai. n aceste pagini vei detalia motivaia alegerii temei, stadiul actual al cunoaterii n
domeniu, detalii privind modul n care vei aborda studiul, structura lucrrii i utilitatea
cercetrii. n general, introducerea reprezint 4 - 5 pagini din lucrare.
Recomandm s redactai introducerea dup ce ai realizat lucrarea. Astfel, vei
putea sintetiza elementele de coninut, metoda de cercetare, sursele de informaii utilizate i
obiectivele urmrite.
Corpul lucrrii este format, aa cum precizam anterior din trei - cinci capitole, care
detaliaz structura logic a materialului. n cazul n care optai pentru o distincie clar ntre
partea teoretic i cea practic, v recomandm ca partea teoretic s reprezinte un capitol
(definirea conceptelor, enunarea ipotezelor de lucru, trecerea n revist a principalelor
curente de opinie existente), partea practic s reprezinte un alt capitol iar ultimul capitol s
fie dedicat concluziilor i recomandrilor.
Partea practic va debuta cu o descriere a organizaiei n care s-a desfurat stagiul
de practic (una pn la trei pagini), cu concentrare asupra departamentului de care se leag
subiectul cercetat. Scopul utilizrii unor exemple reale este acela de a v pune n contact cu
realitatea socio-economic. Este deci un prilej de a demonstra c suntei capabil() s
nelegei fenomenele economice i s aplicai noiunile teoretice nvate n timpul facultii.
Informaiile pe care le furnizai despre organizaia respectiv nu trebuie s ncalce
clauza de confidenialitate (dac aceasta exist) iar prelucrarea acestora n lucrare trebuie s
se fac cu acordul responsabilului de stagiu din organizaie. n cazul unor teme sensibile,
cum ar fi strategia firmei, structura costurilor, bugetele, etc., este posibil s avei acces la
informaii, dar s vi se solicite s nu utilizai cifrele reale. n acest caz, pot fi utilizai
coeficieni care s modifice sumele reale, pstrnd ns proporiile. Identitatea organizaiei
poate fi de asemenea protejat, urmnd ca n text s v referii la "Compania X" sau
denumind cu un termen fictiv organizaia. Scopul acestei lucrri de licen nu este acela de a
face dezvluiri despre o anumit companie, ci de a realiza o analiz economic pertinent a
unui fenomen economic.
O parte important a lucrrii este aceea de concluzii i recomandri, care
sintetizeaz ntreaga analiz i d msura utilitii cercetrii. n aceaste pagini vei concentra
toate disfunciile identificate n cadrul organizaiei i vei propune soluii concrete pentru
ameliorarea activitii. Recomandm s nu acumulai aceste aspecte la sfritul lucrrii, ci s
le prezentai pe parcursul lucrrii, acolo unde logica o impune. Bineneles, exist anumite
proiecte de licen care nu presupun astfel de structur (plan de afaceri, de exemplu).
Recomandm ca aceste aspecte s fie prezentate i coordonatorului de stagiu din
organizaia diagnosticat. V sugerm s profitai de stagiul n ntreprindere realizat n anul
IV pentru a v asigura un potenial loc de munc dup angajare, sau cel puin pentru a
conserva un contact cu organizaia respectiv.
Lucrarea propriu-zis va avea 60 - 80 de pagini format A4, la care se adaug listele
abrevierilor, tabelelor i graficelor, precum i anexele.
Anexele reprezint informaii utile n ilustrarea cercetrii Dvs., ns de importan
marginal n economia lucrrii. Obligatoriu anexele vor fi numerotate n partea dreapt sus i
vor purta numr de pagin. Pagina care anun anexele va constitui n acelai timp un cuprins
al acestei pri, anunnd numrul i titlul anexei, precum i pagina la care aceasta poate fi
consultat.
Astfel, n anexe putei plasa chestionare utilizate n realizarea studiului empiric,
copii ale documentelor contabile utilizate n diagnosticul economico-financiar, extrase din
acte normative relevante pentru sectorul analizat, statistici sectoriale, articole de fond strict
legate de tema cercetat etc.
Bibliografia va cuprinde toate sursele utilizate n documentarea lucrrii de licen,
cu precizarea tuturor datelor de identificare a materialului respectiv. De regul, este o
colecie a tuturor surselor bibliografice citate pe parcursul lucrrii i are la baz lista
bibliografic constituit pe parcursul documentrii. Sursele bibliografice vor fi ordonate
alfabetic, iar n cazul citrii mai multor lucrri ale aceluiai autor, n ordine cronologic.
Bibliografia grupeaz sursele utilizate n mai multe categorii, dup cum urmeaz:
monografii, cri, manuale, a cror citare se face conform modelului prezentat mai jos:
KOCH, Thomas, MACDONALD Stewart, Bank Management, 2nd edition, Harcourt Brace
& Company, Orlando, 2000
citarea unor surse secundare (un autor, care la rndul su citeaz un alt autor):
KOTLER Phillip, citat de DEMETRESCU, M.C., Marketing, Editura Europa Nova,
Lugoj, 2000, pag. ..........
articole, cercetri sau comunicri tiinifice publicate n culegeri, a cror citare se face
conform modelului urmtor:
RUCCI, Anthony J., KIRN, Steven P., QUINN, Richard T., "The Employee
Customer - Profit Chain at Sears" n Howard Business Review, Ianuarie / Februarie 1998,
p. 83 - 97
Semntura
1
DESSLER, G.: op. cit., p. 196 [citri ulterioare ale crii respective]
Tabelele pot fi extrem de utile n prezentarea unor date statistice (evoluia unor
indicatori, de exemplu) sau a unor clasificri multicriteriale complexe. Tabelele vor fi
centrate pe pagin, numrul tabelului i titlul fiind marcate deasupra tabelului (corp de liter
TNR de 11 pt.), conform modelului prezentat mai jos. Dac tabelul conine indicatori
omogeni (care se msoar cu aceeai unitate de msur), se va marca unitatea de msur n
partea dreapt, deasupra tabelului.
Dac informaiile din tabel nu reprezint o compilaie proprie, obligatoriu se va
preciza sursa, sub tabel (font TNR 11). Cifrele din tabel se aliniaz la dreapta, pentru o bun
lizibilitate. n acelai scop, grupele de trei cifre pot fi separate prin virgul sau prin spaiu de
la dreapta la stnga. Dac cifrele respective reprezint sume, unitatea monetar va fi marcat
naintea sumei, conform uzanelor anglo-saxone: "USD 1,000,000" sau "EUR 2,768.5".
Cifrele pot fi separate i prin spaii, conform modelului continental.
Se va ncerca, n msura posibilului, ncadrarea tabelul pe o singur pagin. Dac
totui este imposibil s condensai informaia prezentat n tabel pe o singur pagin,
continuarea tabelului va purta meniunea, n dreapta sus "Tabelul nr. ... - continuare" i va
conine pe prima linie denumirea indicatorilor prezentai n coloane.
n cazul n care toi indicatorii prezentai n tabel sunt exprimai n aceeai unitate de
msur, aceasta va fi marcat deasupra tabelului, n extrema dreapt, ntre paranteze sau ntre
dou linii. n cazul n care unitile de msur difer de la o rubric la alta, acestea vor fi
marcate n celulele n care sunt nscrise titlurile rubricilor, ntre paranteze.
Un model de prezentare a informaiilor n tabel este prezentat n figura nr. 10.
Luni-Vineri 09,00-19,00
corp 0000 (Cderea
Sala de internet 211.26.50 /
Bastiliei), etaj 1, Smbat 09,00-13,00 56 locuri
Victor Slvescu interior 421
camera 0112
Duminic nchis
6. How do you calculate the profit, when the production obtained is over the break
even point?
a. P = x (p - c) F
b. P = x (p - cv) F
c. P = x (p - c)
d. P = x (F - p / cv)
e. P = p - cv + F
Where:
x = the quantity of products needed for obtaining a profit;
p = unit price;
cv = unit variable costs;
F = total fixed costs.
9. What is the correlation (in order to obtain an efficient exchange) between the export
rate of exchange, import rate of exchange and official rate of exchange, when a
company performs export and export and import operations?
a. Export rate of exchange = Import rate of exchange; Official rate of exchange = 0;
b. Import rate of exchange > Export rate of exchange;
c. Export rate of exchange > Import rate of exchange < Official rate of exchange;
d. Export rate of exchange = Import rate of exchange = Official rate of exchange;
e. Export rate of exchange < Import rate of exchange > Official rate of exchange.
10. The Trading Margin formula is:
a. Operating profit / Sales 100;
b. Operating profit / Sales;
c. Operating profit / Total assets 100;
d. Sales / Total assets;
e. Gross profit / Sales 100.
14. The current utilisation degree of capacity for the break even point is 65 %.
During which of the following series of years the company obtained profit?
Year 1994 1995 1996 1997 1998
Production capacity utilisation
55 % 75 % 90 % 52 % 65 %
degree in the break even point
a. during all the years;
b. during 1994 and 1997;
c. during 1995 and 1996;
d. during 1998;
e. during 1995, 1996 and 1998.
15. Commercial profit rate of a company (Profit/Turnover 100) changed from last year
when it was 7.5%, to 11 % current year. This change means:
a. faster increase in the amount of expenses related to the turnover than the increase of
turnover;
b. a slower increase of the amount of expenses related to the turnover than the increase
of the profit related to the turnover;
c. maintaining at the same level the expenses related to the turnover during these two
years;
d. the profit related to the turnover increased slower then the sales;
e. the profit related to the turnover and the turnover increased identically.
16. The results if initial classification of the companies are:
a. commercially viable profitable loss making;
b. potentially viable unprofitable commercially viable;
c. commercially viable potentially viable high risk restructuring;
d. potentially viable high risk restructuring loss making;
e. high risk restructuring commercially viable profitable.
20. The positive influence of the structure over the profit is considered to be:
a. favourable because of the increase in the sales weight for the products having the
profit margin higher than the average sales weight obtained in the previous year;
b. favourable because of the decrease in the sales weight for the products having the
profit margin higher than the average sales weight obtained in the previous year;
c. unfavourable because of the increase in the sales weight for the products having the
profit margin higher than the average sales weight obtained in the previous year;
d. unfavourable because of the increase in the sales weight for the products having the
profit margin less than the average sales weight obtained in the previous year;
e. the company sells one product only.
23. The influence of the change in the unit cost over profit is:
a. "0";
b. double: c = - (q1c1 - q1c0) as a direct influence and qp= P0Iq- P0 as an indirect
influence;
c. an influence of aIl factors: q, s, c, p;
d. an influence only of c;
e. influence of q and s.
24. For the activity of a company there are given the following data: fixed costs =
281,250 thousand lei, unit variable cost = 1l,250 lei/unit, unit selling price = 18,000
lei/unit, maximum production capacity = 72,000 units.
The ratio of production capacity utilisation needed to obtain a profit of 144,000 thousand
lei is:
a. 69%;
b. 75%;
c. 87.5%;
d. 104%;
e. 92%.
25. Using the following relationship: P0 x Iq P0 we can determine the influence exerted
over profit by:
a. the structure;
b. the unit price;
c. the selling price and the unit cost;
d. the quantity;
e. the unit cost.
26. There are given the following data for the activity of a company:
The variation of profit rate calculated for the advanced funds was:
a. + 1.5%;
b. -1.5%;
c. + 1.5 thousand lei;
d. - 12%;
e. - 0.74%.
27. Choose the formula to establish the production obtained in the break even point:
F +Y
a. x = p cv ;
b. x = F
p cv ;
c. x = Fp +cPv ;
d. x = Fc+v P ;
e. x = P
p cv .
ACCOUNTING
28. Stock is valued at:
a. cost price;
b. market price;
c. cost or market price which ever is lower;
d. present value;
e. future value.
31. A business entity purchased merchandising during 2002. The following information
is available: 100 units were purchased at 2,000 m.u./unit (m.u.- monetary units),
custom taxes were 20%, VAT 19%. 90 units of merchandise were sold with a 20%
profit margin and and 19% of VAT. The client is allowed a 10% commercial
discount. 100% of sales were collected in cash. The effects in the annual cash-flow
statement concerning this category of merchandise are:
a. Net negative cash-flow of 7,996.8 m.u.
b. Net positive cash-flow of 7,996.8 m.u.
c. Net negative cash-flow of 19,200 m.u.
d. Net positive cash-flow of 19,200 m.u.
e. Net positive cash-flow of 6,720 m.u.
32. Beale Company purchased a machine on the 1st of January 2000, at an invoice price
of $142,600. Transportation charges amounted to $2,000 and $3,400 were spent to
install the machine. Costs of removing an old machine to make room for the new
one amounted to $1,200 and $200 were received for the scrap value of the old
machine.
State the record of depreciation which would be provided on the machine for the first
year on a straight-line basis, assuming an estimated life of eight years.
a. 681 = 281 $18,500;
b. 681 = 281 $17,825;
c. 681 = 291 $5,400;
d. 681 = 281 $18,075;
e. 681 = 291 $1,400.
33. A business entity issued 200 bonds, issue price 500 m.u./bond (m.u. monetary
units) and book value of 550 m.u./bond, with a 30% annual interest payment. The
redemption date is in 3 years time. The effects in annual income statements are:
a. financial expenses of 30,000 m.u.
b. operating expenses of 3,000 m.u. and financial expenses of 33,000 m.u.
c. financial expenses of 36,333 m.u.
d. financial expenses of 11,000 m.u.
e. operating expenses of 10,000 m.u.
36. What is the cash-flow from operating activities, knowing that: the net loss is (11,000)
m.u. (monetary units), the annual depreciation of fixed assests is 26,400 m.u.,
accounts receivables were 26,400 m.u. last year, and 8,800 m. u. the current year,
accounts payable were 22,000 m.u. last year and 30,800 m.u. this year, accrued
salaries were 6,600 m.u. last year and 12,100 m.u. this year and 10,000 m.u. that
recers to a loss from foreign exchange transactions:
a. 57,300 m.u.
b. 47,300 m.u.
c. 39,700 m.u.
d. 12,100 m.u.
e. (5,500) m.u.
37. A prepayment of 10,000 m.u. (monetary units) occurred on December, the 20th,
2003, for a 2004s magazine subscription. The effects of this tranzaction in the
2003s financial statements are the following:
a. a cash-outflow of 10,000 m.u. in the cash-flow statement and an expense of 10,000
m.u. in the income statement (profit&loss account);
b. a cash-inflow of 10,000 m.u. in the cash-flow statement and an expense of 10,000
m.u. in the income statement (profit&loss account);
c. a cash-inflow of 10,000 m.u. in the cash-flow statement and a revenue of 10,000 m.u.
in the income statement (profit&loss account);
d. a cash-outflow of 10,000 m.u. in the cash-flow statement and a revenue of 10,000 m.u. in
the income statement (profit&loss account);
e. a cash-outflow of 10,000 m.u. in the cash-flow statement and an increase of 10,000 m.u.
in balance
38. A business entity had a 30,000.000 m.u. (monetary units)as capital, with 1,000
common share issued. An increase of capital occurred in 2002 and 100 new shares
were issued and sold with a 32,000 m.u. market price. The effects in the annual
balance sheet are:
a. increase of business capital with 3,000,000 m.u and increase in cash 3,200,000 m.u.
b. increase of capital with 3,200,000 m.u and increase in cash 3,200,000 m.u.
c. increase of equity with 3,000,000 m.u and increase in cash 3,200,000 m.u.
d. increase of equity with 3,000,000 m.u and increase in cash 3,200,000 m.u.
e. increase of equity with 3,200,000 m.u and increase in cash 3,200,000 m.u.
39. A building with a 100,000 m.u. (monetary unit) book value, a 10 years service life,
straight-line method in use is revaluated at the end of the forth year at 66,000 m.u..
By the end of the sixth year of service another revaluation took place, that restated
the buiding to 40,500 m.u. The effects of the second revaluation into the current
years financial statements are:
a. a decrease of the buiding balance sheet value of 3,500 m.u. and an increase of
expenses with 3,500 m.u.
b. a decrease of the buiding balance sheet value of 2,500 m.u. and a decrease of
expenses with 3,500 m.u.
c. a decrease of the buiding balance sheet value of 3,500 m.u. and an increase of equity
with 3,500 m.u.
d. a decrease of the buiding balance sheet value of 2,500 m.u. and an increase of equity
with 2,500 m.u.
e. a decrease of the buiding balance sheet value of 3,500 m.u. and a decrease of equity
with 3,500 m.u. sheet deffered expenses section;
43. Given the following accounts for Ace Company and their balances as of December
31st, 2000:
Accounts and notes payable $ 300,000
Property, plant and equipment $ 2,500,000
Trademarks $ 200,000
Accumulated depreciation $ 400,000
Retained earnings $ 700,000
Marketable securities $ 600,000
Provision for equipment $ 500,000
Notes receivable $ 100,000
The value of the fixed assets is:
a. $ 3,200,000;
b. $ 1,800,000;
c. $ 1,600,000;
d. $ 2,500,000;
e. $ 2,400,000.
45. Given the following accounts for Ace Company and their balances as of December
31st 2000: account 212 $2,000,000; account 281 $500,000; account 201 $30,000;
account 280 $10,000; account 300 $50,000; account 390 $20,000; account 419
$140,000; account 409 $11,000; account 411 $6,000; account 471 $1,000. How much
is the value of the total assets and of the current assets?
a. $ 1,568,000 $ 47,000;
b. $ 1,562,000 $ 48,000;
c. $ 1,573,000 $ 67,000;
d. $ 1,583,000 $ 41,000;
e. $ 2,068,000 $ 188,000.
46. The ABC Co is making two products: A and B. The following information is
available:
A B
Raw materials mmamaterial 100,000 200,000
Direct salaries 400,000 600,000
The factory overheads are 2,000,000 and they will be allocated on the basis of direct
salaries. The total production cost of A and B is:
a. A - 1,300,000 B - 2,000,000;
b. A - 1,700,000 B - 1,600,000;
c. A - 1,600,000 B - 1,700,000;
d. A - 1,269,230 B - 2,030,760;
e. A - 1,500,000 B - 1,800,000.
50. Given the following information, which amount should be in the cost of goods sold?
Beginning work in process $ 6000
Cost of direct material used $ 130,000
Cost of direct labour $ 75,000
Cost of factory overhead $ 65,000
End of work in process inventory $ 7,000
Beginning finished goods inventory $ 30,000
End finished goods inventory $ 25,000
a. $ 549,000;
b. $ 274,000;
c. $ 524,000;
d. $ 262,000;
e. $ 354,000.
51. According to the Framework, expenses are defined as:
a. decreases in economic benefits during the accounting period in the form of outflows
or depletions of assets or incurrence of liabilities that result in decreases in equity,
other than those relating to distributions to equity participants;
b. increases in economic benefits during the accounting period in the form of outflows
or depletions of as sets or incurrence of liabilities that result in decreases in equity,
other than those relating to distributions to equity participants;
c. decreases in economic benefits during the accounting period in the form of inflows of
assets or decreases of liabilities that result in decreases in equity, other than those
relating to distributions to equity participants;
d. decreases in economic benefits during the accounting period in the form of outflows
or depletions of as sets or incurrence of liabilities that result in increase in equity,
other than those relating to contributions from equity participants;
e. money spent for different purposes.
52. Given the following accounts for TOM Co. and their balances as of December 31,
2000:
Social capital paid $ 300,000
Property, plant and equipment 500,000
Reserves 200,000
Profit and Loss (profit) 400,000
Retained earnings (loss) 700,000
Accounts payable 600,000
Sundry creditors 500,000
Notes receivable 100,000
The value of the owner's equity and total passive is:
a. 1,600,000 2,700,000
b. 700,000 1,500,000
c. 300,000 1,100,000
d. 1,000,000 1,000,000
e. 200,000 1,300,000
54. The PIF Co. purchased a fixed asset on January the 1st 2002, the purchasing price
being 9,000,000, transportation expenses - 1,000,000, VAT - 19%. The estimated
useful life is 5 years and the depreciation method is the straight-line method; The
depreciation for the year 2003 is:
a. 2,000,000;
b. 1,800,000;
c. 2,380,000;
d. 8,000,000;
e. 7,200,000.
55. The Hercule Co. purchased a fixed asset on January the 1st 2002 for 50,000,000 lei,
estimated useful life being 8 years, depreciated using AD1 method. The depreciation
for the year 2002 is:
a. 6,250,000;
b. 25,000,000;
c. 9,375,000;
d. 12,500,000;
e. 10,000,000.
56. The Carbon Ink Company's profit statement for the preceding year is the following:
M.U.
Sales (2,000,000 bottles at 0.25) 500,000
Variable costs 300,000
Fixed costs 100,000
Total cost 400,000
Profit 100.000
Required: What is the break-even point in sales and units?
a. 250,000 M.U. 1,000,000 units;
b. 300,000 M.U. 1,200,000 units;
c. 400,000 M.U. 1,500,000 units;
d. 100,000 M.U. 2,000,000 units;
e. 250,000 M.U. 2,000,000 units;
57. The measurement bases stipulated in the Framework include the following:
a. historical cost, current cost value and present value;
b. historical cost, current cost, realisable value, net book value and present value;
c. historical cost, current cost, realisable value and present value;
d. net book value, utility value, acquisition cost and selling price;
e. historical cost, acquisition cost, manufacturing cost and full cost.
58. The following information is related to the financial statements of JERRY Co.:
revenues from selling merchandises: 4,000,000; interest expenses: 500,000; interest
paid: 400,000; expenses with merchandises: 3,200,000; merchandises purchased:
5,000,000 lei; penalties expenses: 50,000; salaries expenses: 100,000; salaries paid:
80,000. The gross profit of JERRY Co. is:
a. 150,000 (profit);
b. 330,000 (loss);
c. 5,350,000 (loss);
d. 70,000 (profit);
e. 290,000 (loss).
59. Which disclosures are to be made in the annual financial statements, regarding a
piece of equipment with a book value of 20,000 m.u (monetary units), a material
residual value of 500 m.u, a 5 years useful life, straight -line method in use,
equipment that is in the last year of service:
a. the balance sheet disclosure of 500 m.u, the income statement disclosure of 4,000
m.u;
b. the balance sheet value of 0 m.u, the income statement effect of 3,900 m.u;
c. the balance sheet disclosure of 500 m.u, an income statement effect of 3,900 m.u;
d. the balance sheet value of 500 m.u, an income statement effect of 16,600 m.u;
e. the balance sheet value of 0 m.u, an income statement effect of 20,000 m.u.
60. The contribution margin is:
a. the excess of revenue over variable costs;
b. the excess of variable costs over fixed costs;
c. the excess of revenues over fixed costs;
d. the excess of revenues over sunk costs;
e. the excess of revenues over opportunity costs.
61. A Company manufactures two products A and B, the prime cost being for A
5,000,000 M.U. and for B 3,000,000 M.U. The product A is manufactured only in
Section 1 and product B is manufactured in both Section 1 and Section 2. The
manufacturing overheads incurred in Section 1 are 2,000,000 M.U. and in Section 2
they are 800,000. The administrative overheads are 600,000. The value of work-in-
progress at the beginning of the manufacturing period is for A 75,000 M.U. and the
value of work-in-progress at the end of the manufacturing period is for B 90,000
M.U. The manufacturing overhead absorption base is the prime cost. The
manufacturing cost for A and B is:
A B
a. 6,125,000 4,520,000
b. 6,775,000 4,520,000
c. 6,725,000 4,660,000
d. 6,325,000 4,460,000
e. 4,460,000 6,325,000
62. Which one from the following entries is not according with the explanation given
below:
a. 600 = 300 100,000 consuming raw materials;
b. 411=701 100,000 selling finished goods;
c. 401 = 5124 100,000 paying an external supplier;
d. 345 = 711 100,000 discharging finished goods;
e. 641 = 421 100,000 sold recording salaries expenses.
63. Given the following accounts for FRED Co. and their balances as of December 31,
2000: account 321 $200,000; account 212 $3,000,000; account 281 $1,000,000;
account 300 $5,000,000; account 390 $200,000; account 419 $150,000; account 409
$100,000; account 411 $600,000; account 461 $200,000. How much is the value of the
current assets?
a. $ 5,900,000;
b. $ 7,900,000;
c. $ 6,050,000;
d. $ 8,050,000;
e. $ 5,700,000.
66. The reimbursement of a bank loan affect the cash-flow statement in the following
manner:
a. an inflow in cash flow from operating activities;
b. an outflow in cash flow from investing activities;
c. an outflow in cash flow from operating activities;
d. an outflow in cash flow from financing activities;
e. an inflow in cash flow from financing activities.
67. The evolution of a semi-variable cost with the production for the period January -
May 2002 is the following:
Month Production (units) Expenses (M.U.)
January 1,000 1,060,000
February 1,200 1,252,000
March 1,100 1,156,000
April 1,500 1,540,000
May 1,320 1,367,200
The fixed cost and the unit variable cost are:
a. 120,000 M.U 1,100 M.U. /unit;
b. 100,000 M.U. 960 M.U. /unit ;
c. 80,000 M.U. 940 M. U. /unit ;
d. 150,000 M.U. 1,200 M.U. /unit ;
e. 70,000 M.U. 990 M. U. /unit ;
68. What is the cash flow from operating activities, knowing that: the net income is 200
m.u (monetary units), the annual depreciation of fixed assets is 125 m.u, accounts
receivables were 586 m.u last year and 673 m.u the current year, inventories were
610 m.u last year and 657 m.u this year, accounts payable were 332 m.u last year
and 389 m.u this year and the current year's gain on sale of equipment was 20 m.u:
a. 228 m.u;
b. 382 m.u;
c. 402 m.u;
d. 248 m.u;
e. 103 m.u.
69. A building with a 100,000 m.u (monetary unit) book value, a 10 years service life,
straight-line method use, is revaluated at the end of the fourth year at 66,000 m.u.
By the end of the sixth year of service a second revaluation took place, which
restated the building to 40,500 m.u. The effects of the second revaluation into the
current years' financial statements are:
a. a decrease of the building balance sheet value of 3,500 m.u and an increase of
expenses with 3,500 m.u;
b. a decrease of the building balance sheet value of 2,500 m.u and an decrease of
expenses with 3,500 m.u;
c. a decrease of the building balance sheet value of 3,500 m.u and an increase of equity
with 3,500 m.u;
d. a decrease of the building balance sheet value of 2,500 m.u and an increase of equity with
2,500 m.u;
e. a decrease of the building balance sheet value of 3,500 m.u and a decrease of equity with
3,500 m.u.
71. A current year's payment of dividends (dividends were allocated from last year's
profit) will influence:
a. the operating cash-flow of the current year;
b. the cash-flow from investing activities of the current year;
c. the cash-flow from financing activities of the current year;
d. last year's total net cash flow;
e. last year's cash flow from investing activities.
73. A Company manufactured one product, number of units produced being 2,000
units, fixed cost is 5,000,000 MU, variable cost 8,000,000 MU, and the profit is
3,000,000. The breakeven point in sales is:
a. 16,000,000;
b. 10,000,000;
c. 13,000,000;
d. 15,000,000;
e. 8,000,000.
74. A company produces and sells different goods. Information for the period:
Variable cost per unit 600mu
Selling price per unit 1,000mu
Total fixed cost 2,500,000mu
Calculate the number of units that must be manufactured and sold for a profit of
700,000mu.
a. 6,250 u
b. 6,750 u
c. 8,000 u
d. 7,750 u
e. 7,250 u
75. A company manufactured two products X and Y and the data available at the end
of the period is the following:
Beginning inventory work in process for product Y 120,000mu
Total direct expenses: product X 800,000mu; product Y 1,200,000mu
Total indirect expenses: 400,000mu
Ending inventory work in process for product Y 50,000mu
The production cost for products X and Y is:
X Y
a. 1,160,000 1,410,000
b. 960,000 1,510,000
c. 900,000 1,570,000
d. 910,000 1,670,000
e. 1,060,000 1,550,000
77. The following are the maintenance costs incurred in a machine shop for six months
with corresponding machine hours:
Month Machine hours Maintenance costs (mu)
January 2,000 600,000
February 2,200 640,000
March 1,700 540,000
April 2,400 680,000
May 1,800 560,000
June 1,900 580,000
TOTAL 12,000 3,600,000
Calculate the maintenance costs for July when the machine hours will be 2,300.
a. 660,000 mu
b. 640,000 mu
c. 700,000 mu
d. 650,000 mu
e. 680,000 mu
78. A company's standard labor rate for its factory workers is set at MU 5 per hour.
The standard time allowed for producing one product unit is 20 minutes. During
the period 4,800 units were produced and the factory workers were paid MU 5.25
per hour. The actual hours worked were 1,560. The labor cost variance is:
a. 190 adverse;
b. 390 adverse;
c. 190 favorable;
d. 390 favorable;
e. 195 adverse.
80. A 200,000 m.u (monetary units) piece of equipment is 80% financed from
government grants. The equipment has an estimated service life of 5 years, a non-
material residual value of 200 m.u and is depreciated on the basis of units of
production method. Which are the financial statements' disclosures of the second
year of service, knowing that the annual number of units of production obtained
was 3,000 and the total number of expected units of production to be obtained is
30,000?
a. annual expenses will increase by 40,000 m.u and the annual revenues will increase by
32,000 m.u;
b. the annual expenses will increase by 20,000 m.u and the annual revenues will
Increase by 32,000 m.u;
c. the annual expenses will increase by 40,000 m.u and the annual revenues will increase
by 16,000 m.u;
d. the annual expenses will increase by 19,980 m.u and the annual revenues will increase
by 32,000 m.u;
e. annual expenses ,vin increase by 20,000 m.u and annual revenues will increase by
16,000 m.u.
81. A companys standard labour rate for its factory workers is set at 5 mu per hour.
The standard time allowed for producing one unit is 20 minutes. During the period
4,800 units were produced and the factory workers were paid 5.25 mu per hour.
The actual hours worked were 1,560. What is the total labour cost variance?
a. 390 mu adverse;
b. 190 mu adverse;
c. 190 mu favorable;
d. 390 mu favorable;
e. 180 mu favorable.
82. PIF Ltd. operates a process costing system. Production details for one production
process for august is presented bellow:
Materials input (5,000 kg) 150,000
Direct labor 70,000
Production overhead 20,000
240,000
It is expected that the weight of output from the process should be 95% of material
input, the remaining 5% representing loss which can be sold for MU 10 per kg.
Actual production was 4,500 kg, the remaining 500 kg being sold for the expected
price. Calculate:
the cost per kg of output
the cost of the 4,500 kg produced
the amount written off in the respect of any abnormal amount of loss.
(1) (2) (3)
a. 50; 240,000; 2,500;
b. 48; 237,500; 12,500;
c. 48; 225,000; 10,000;
d. 53; 240,000; (2,500);
e. 50; 225,000; 10,000.
83. A company has produced its budget for the next year with an estimate of MU
8,400,000 for the fixed production overheads and of 1,050,000 for production labor
hours. A pre-determined fixed overhead absorption rate was calculated on the basis
of these figures.
Actual results for the year showed fixed overheads of MU 8,680,000 and production
labor hours 1,120,000. The total over or under absorption of fixed overheads for
the period is:
a. 280,000 under absorption;
b. 280,000 over absorption;
c. 262,000 under absorption;
d. 320,000 over absorption;
e. 560,000 over absorption.
86. The relation for determining the manufacturing cost of goods sold is:
a. Prime Cost + Manufacturing Overheads + WIP on Jan 1st - WIP on Dec 31st + FG on
Jan 1st - FG Dec 31st;
b. Prime Cost + Manufacturing Overheads + WIP on Jan 1st - WIP on Dec 31st Prime
Cost + Manufacturing Overheads '- WIP on Jan 1st + WIP on Dec 31st - FG on Jan 1st
+ FG Dec 31st;
c. Prime Cost + Manufacturing Overheads + WIP on Jan 1st - WIP on Dec 31st + FG on
Jan 1st - FG Dec 31st + Administrative Overheads;
d. Prime Cost + Manufacturing Overheads + WIP on Jan 1st - WIP on Dec 31st + FG on
Jan 1st - FG Dec 31st + Administrative Overheads + Selling and Distribution
Overheads;
e. Prime Cost + Manufacturing Overheads + Administrative Overheads + Selling and
Distribution Overheads.
87. One of the following expense is not considered as a part of the manufacturing cost:
a. depreciation of an equipment;
b. the consumables used in the service center;
c. the financial discounts;
d. the salary of the cleaning woman in the production center;
e. the production supervisor salary.
MANAGEMENT
88. Where should be placed the project buffers, in a critical chain framework?
a. before every step;
b. at the end of the project;
c. after every step;
d. at the beginning of the project;
e. at the point where a feeding path merges with the critical path.
92. When using the benefits the client will have by purchasing a product for identifying
the price of that product, we deal with:
a. The market's perception of value;
b. The supplier's perception of value;
c. The employees' perception of value;
d. The shareholders' perception of value;
e. The manager's perception of value.
93. For critical path scheduling techniques to be most applicable, a project must have
certain characteristics. Which one of the following characteristics is not adequate:
a. The project must have well defined jobs or tasks whose completion mark the end of
the project;
b. The jobs or the tasks of the project must have the same duration and resources;
c. The jobs or tasks are independent; they may be started, stopped, and conducted
separately within a given sequence;
d. The jobs or tasks are ordered: they must follow each other in a given sequence;
e. The jobs or tasks are ordered in a given sequence, scheduled for the same duration.
94. The process of management involves the functions of planning, __________, leading,
and controlling.
a. Accounting;
b. Creating;
c. Innovating;
d. Organizing;
e. Motivating.
95. When a supervisor clarifies desired work targets and deadlines for her work team,
she is fulfilling the management function of __________.
a. Supervising;
b. Controlling;
c. Delegating;
d. Planning;
e. Motivating.
96. The first step in the control process is to __________.
a. measure actual performance;
b. compare results with objectives and standards;
c. take necessary action;
d. establish objectives and standards;
e. monitor the results.
100. A _________ is limited scope and addresses activities to implement strategic plans.
a. operational plan;
b. strategic plan;
c. financial plan;
d. short-range plan;
e. long-range plan.
102. The __________ is the predominant values system for the organization as a whole:
a. mission statements
b. objectives
c. core values
d. social responsibility
e. corporate culture
103. Typical characteristics of entrepreneurs include the following:
1. High energy level
2. Planning oriented
3. High need for achievement
4. Tolerance for ambiguity
5. Flexibility
The right combination is:
a. 1+2+4
b. 1+3+4
c. 1+3+5
d. 1+2+4
e. 1+2+3
109. A ________________ pursues innovation and new opportunities in the face of risk
a. focus strategy
b. prospector strategy
c. analyzer strategy
d. leadership strategy
e. reactor strategy
111. __________ is when individualized products are made quickly and with
production efficiencies similar to those achieved by mass production of uniform
products.
a. mass customization;
b. lean production;
c. mass manufacturing;
d. flexible production;
e. batch production.
113. Supervisors and team leaders spend most of their time working on _______ plans.
a. long-range;
b. strategic;
c. short-range;
d. standing;
e. none of the above answers is correct.
114. The most appropriate first question in the strategic planning process is ________.
a. "Why aren't we doing better?";
b. "Where do we want to be in the future?";
c. "How can we get where we want to be?";
d. "How well are we currently doing?";
e. "How well are our competitors doing?".
115. In the figure below, identify the duration of the critical path:
Buildbuilding
Build building Make building functional
10
90 days weeks 2 weeks
a. 17 weeks;
b. 15 weeks;
c. 16 weeks;
d. 13 weeks;
e. 14 weeks.
116. The __________ method of inventory control orders a fixed number of items every
time an inventory level falls to a predetermined point.
a. ordering cost;
b. economic order quantity (EOQ);
c. statistical control;
d. carrying cost;
e. none of the above answers is correct.
117. There are three mechanisms of wasting safety added to a project. Identify two of
them from the list below:
1. Time estimates are based on pessimistic experiences;
2. There is no rush to start at the last minute (the student syndrome);
3. The larger the number of management levels involved, the higher the total
estimation;
4. The dependencies between steps they cause delays to accumulate and
advances to be wasted.
The right combination is:
a. 1+2;
b. 2+4;
c. 1+3;
d. 1+4;
e. 2+3.
SUCCES LA EXAMENUL DE LICEN!