Explore topic-wise MCQs in UGC-NET.

This section includes 2331 Mcqs, each offering curated multiple-choice questions to sharpen your UGC-NET knowledge and support exam preparation. Choose a topic below to get started.

1801.

Return on Assets and Return on Investment Ratios belong to:

A. Liquidity Ratios
B. Profitability Ratios
C. Solvency Ratios
D. Turnover
Answer» C. Solvency Ratios
1802.

Assuming that it is not the first appointment of the auditor, who is responsible for the appointment of the auditor?

A. The Shareholders in a general meeting
B. The Managing director
C. The board of directors in board meeting
D. The audit committee
Answer» B. The Managing director
1803.

DU PONT Analysis deals with

A. Analysis of Current Assets
B. Analysis of Profit
C. Capital Budgeting
D. Analysis of Fixed Assets
Answer» C. Capital Budgeting
1804.

Who among the following have the authority to inspect the books of accounts?

A. Directors
B. Members
C. Officer of Sebi
D. Both (a) and (c)
Answer» E.
1805.

The selective and analytical approach to control investment in various types of inventories is known as ……………………………

A. ABC Analysis
B. Gross Margin Return on Investment (GMROI)
C. Multiple Attribute Method
D. Sell Through Analysis
Answer» B. Gross Margin Return on Investment (GMROI)
1806.

Which of the following is not applied in capital budgeting?

A. Cash flows be calculated in incremental terms
B. All costs and benefits are measured on cash basis
C. All accrued costs and revenues be incorporated
D. All benefits are measured on after-tax basis
Answer» D. All benefits are measured on after-tax basis
1807.

Which is not a primary objective of audit?

A. Detection and Prevention of Errors
B. Examining the System of internal check
C. Verifying the authenticity and validity of transactions
D. Confirming the existence and value of assets and liabilities
Answer» B. Examining the System of internal check
1808.

As asset becomes Non Performing after default of ……………………

A. 180 days
B. 60 days
C. 90 days
D. 91 days
Answer» D. 91 days
1809.

Which of the following statements about performance management systems is not true?

A. Performance management systems are ineffective
B. They encourage a short-term view among managers
C. Recommendations are prescriptive and suggest one best way
D. They improve organisational performance in the long-term
Answer» E.
1810.

The Enterprise Performance Management core processes does not include which of the following?

A. Financial Planning
B. Operational Planning
C. Business Analytics
D. Consolidation and Reporting
Answer» D. Consolidation and Reporting
1811.

Cash Inflows from a project include

A. Tax Shield of Depreciation
B. After-tax Operating Profits
C. Raising of Funds
D. Both (a) and (b).
Answer» D. Both (a) and (b).
1812.

The term 'EVA' is used for:

A. Extra Value Analysis
B. Economic Value Added
C. Expected Value Analysis
D. Engineering Value Analysis
Answer» C. Expected Value Analysis
1813.

In case of revenue center the output is measured in ……………. terms, but no formal attempt is made to relate ……………….

A. Physical, quantity and quality
B. Monetary, efficiency and effectiveness
C. Monetary, input and output
D. Monetary, output only
Answer» D. Monetary, output only
1814.

The Malcolm Baldrige Award is awarded by the Government of ……….

A. Japan
B. Russia
C. U.K.
D. U.S.A.
Answer» E.
1815.

Assembling project team and assigning their responsibilities are done during which phase of project management?

A. Project Planning
B. Project Initiation
C. Project Controlling
D. Project Execution
Answer» C. Project Controlling
1816.

Intangible benefits in capital budgeting would include all of the following except increased …..…..

A. Product quality
B. Employee loyalty
C. Salvage value
D. Product safety
Answer» D. Product safety
1817.

Discretionary expenses are expenses ………

A. that do not create value
B. that do not hamper the operations immediately
C. that are completely unnecessary
D. that are necessary
Answer» C. that are completely unnecessary
1818.

Which of the following ignores the time value of money?

A. Internal rate of return
B. Profitability Index
C. Net present value
D. Cash payback
Answer» E.
1819.

Sale of machine of machine merchandising business is –

A. Capital receipt
B. Capital income
C. Revenue income
D. Revenue receipt
Answer» E.
1820.

Cost Audit is applicable in case of the companies falling under certain specific categories of industries and for those companies who have been asked by the central government to maintain the cost accounting records and get these cost accounting records audited as per the provisions of of the Companies Act, 2013

A. Section 148
B. Section 138
C. Section 142
D. Section 146
Answer» B. Section 138
1821.

Which of the following is an example of lead indication?

A. Market share
B. Net profit
C. Gross margin
D. ROI
Answer» B. Net profit
1822.

Under responsibility accounting, the evaluation of a manager’s performance is based on matters that the manager:

A. Directly controls
B. Directly and indirectly controls
C. Indirectly controls
D. Has shared responsibility for with another manager
Answer» B. Directly and indirectly controls
1823.

Which of the following is correct? ROI =

A. Income / Asset employed
B. Revenue / Asset employed
C. Cost / Revenue
D. Profit / No. of shares outstanding
Answer» B. Revenue / Asset employed
1824.

As per the RBI Internationals Banks have to maintain a Capital Adequacy Ratio of

A. 8%
B. 9%
C. 12%
D. 10%
Answer» C. 12%
1825.

The Strategic Business Unit evolved during the ………………………

A. 1970s & 1980s
B. 1990s
C. 1960s
D. 21st Century
Answer» B. 1990s
1826.

Profit centre profit is calculated ……....

A. before debiting Corporate overheads
B. after debiting corporate overheads
C. without considering corporate overheads
D. along with corporate overhead
Answer» C. without considering corporate overheads
1827.

Which one is the Capital Expenditure?

A. Capital invested by the owner
B. Selling expense for machine
C. Machine purchased
D. Daily expenses to operate business
Answer» D. Daily expenses to operate business
1828.

………….is a short declaration of what an organisation aspires to be tomorrow.It is the ideal state that might never reached but which youcontinuously strive to achieve.

A. mission
B. vision
C. strategy
D. operation
Answer» C. strategy
1829.

Three commonly used productivity variables are

A. quality, external elements, and precise units of measure
B. labor, capital, and management
C. technology, raw materials, and labor
D. education, diet, and social overhead
Answer» C. technology, raw materials, and labor
1830.

The 5 pillars of TQM includes product,process,system,people and………..

A. communication
B. motivation
C. leadership
D. resource
Answer» D. resource
1831.

………..is a predictable degree of uniformity and dependability,at low costand suited to the market.

A. quantity
B. quality
C. system
D. process
Answer» C. system
1832.

The largest contributor to productivity increases is ________, estimated tobe responsible for _____ of the annual increase.

A. management; one-half
B. mr. deming; one-half
C. labor; two-thirds
D. capital; 90%
Answer» B. mr. deming; one-half
1833.

The service sector has lower productivity improvements than themanufacturing sector because

A. the service sector uses less skilled labor than manufacturing
B. the quality of output is lower in services than manufacturing
C. services usually are labor intensive
D. service sector productivity is hard to measure
Answer» D. service sector productivity is hard to measure
1834.

Which of the following inputs has the greatest potential to increaseproductivity?

A. labor
B. globalization
C. management
D. capital
Answer» D. capital
1835.

Productivity measurement is complicated by

A. the competition's output
B. the fact that precise units of measure are often unavailable
C. stable quality
D. the workforce size
Answer» C. stable quality
1836.

The total of all outputs produced by the transformation process dividedby the total of the inputs is

A. utilization
B. greater in manufacturing than in services
C. defined only for manufacturing firms
D. multi-factor productivity
Answer» E.
1837.

The Dulac Box plant produces 500 cypress packing boxes in two 10-hour shifts. Due to higher demand,they have decided to operate three 8-hour shifts instead. They are now able to produce 600 boxes per day. What has happenedto production?

A. it has increased by 50 sets/shift
B. it has increased by 37.5 sets/hr
C. it has increased by 20%
D. it has decreased by 8.3%
Answer» D. it has decreased by 8.3%
1838.

The Dulac Box plant produces 500 cypress packing boxes in two 8-hour shifts. The use of new technology has enabled them to increase productivity by30%. Productivity is now approximately

A. 32.5 boxes/hr
B. 40.6 boxes/hr
C. 62.5 boxes/hr
D. 81.25 boxes/hr
Answer» C. 62.5 boxes/hr
1839.

The Dulac Box plant produces 500 cypress packing boxes in two 10-hourshifts. What is the productivity of the plant?

A. 25 boxes/hr
B. 50 boxes/hr
C. 5000 boxes/hr
D. none of the above
Answer» B. 50 boxes/hr
1840.

Gibson Valves produces cast bronze valves on an assembly line. If 1600valves are produced in an 8-hour shift, the productivity of the line is

A. 2 valves/hr
B. 40 valves/hr
C. 80 valves/hr
D. 200 valves/hr
Answer» E.
1841.

Gibson Valves produces cast bronze valves on an assembly line, currently producing 1600 valves each 8-hour shift. If the productivity is increased by10%, it would then be

A. 180 valves/hr
B. 200 valves/hr
C. 220 valves/hr
D. 880 valves/hr
Answer» D. 880 valves/hr
1842.

Which of the following is not a typical service attribute?

A. intangible product
B. easy to store
C. customer interaction is high
D. simultaneous production and consumption
Answer» C. customer interaction is high
1843.

Which of the following services is not unique, i.e., customized to aparticular individual's needs?

A. hairdressing
B. elementary education
C. legal services
D. dental care
Answer» C. legal services
1844.

Which of the following is not a typical attribute of goods?

A. output can be inventoried
B. often easy to automate
C. aspects of quality difficult to measure
D. output can be resold
Answer» D. output can be resold
1845.

Which is not true regarding differences between goods and services?

A. services are generally produced and consumed simultaneously, tangible goods are not.
B. services tend to be more knowledge-based than products.
C. services tend to have a more inconsistent product definition than goods.
D. goods tend to have higher customer interaction than services.
Answer» E.
1846.

Which of the following would not be an operations function in a fast-foodrestaurant?

A. making hamburgers and fries
B. advertising and promotion
C. maintaining equipment
D. designing the layout of the facility
Answer» C. maintaining equipment
1847.

Typical differences between goods and services do not include

A. cost per unit
B. ability to inventory items
C. timing of production and consumption
D. customer interaction
Answer» B. ability to inventory items
1848.

The service industry makes up approximately what percentage of all jobsin the United States?

A. 20%
B. 40%
C. 66%
D. 74%
Answer» E.
1849.

The three major functions of business organizations

A. are mutually exclusive
B. exist independently of each other
C. overlap
D. function independently of each other
Answer» D. function independently of each other
1850.

Budgeting, paying the bills, and collection of funds are activitiesassociated with the

A. management function
B. control function
C. finance/accounting function
D. production/operations function
Answer» D. production/operations function