d . none of the above
3 . How are changes in technology affecting management accounting ?
a .
Accountants must learn to use XBRL to communicate information electronically which aids in making comparisons across companies much simpler .
b .
Increasing computing capabilities and decreasing computing costs have changed how accountants gather , store , manipulate , and report data .
c .
Accountants must be able to account for transactions efficiently and safely and integrate their accounting systems into ERP systems .
d . All of the above .
4 . Cost drivers are ________.
a . measures of activities that require the use of resources and thereby cause costs b . different types of cost calculations c . different types of functional areas in the firm d . the different functions in the value chain
5 . Give two rules of thumb to use when analyzing cost behavior .