Computer Architecture Quiz
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Questions and Answers

What is the main difference between the Von Neumann and Harvard architectures?

  • The size of the main memory
  • The type of instructions used in the CPU
  • The number of registers in the CPU
  • The number of buses used to transfer data and instructions (correct)
  • What is the primary objective of Strategic Cost Management?

  • To improve the strategic position of the firm without considering cost reduction
  • To reduce costs without considering the strategic position of the firm
  • To simultaneously improve the strategic position of a firm and reduce costs (correct)
  • To focus only on cost reduction without considering the firm's strategic objectives
  • What is the role of a Management Accountant in Strategic Cost Management?

  • To provide cost information to support strategic decision-making (correct)
  • To focus solely on cost control and reduction
  • To only analyze financial statements
  • To manage the firm's financial resources
  • Which of the following is NOT a pillar of Strategic Cost Management?

    <p>Financial Statement Analysis</p> Signup and view all the answers

    How does Strategic Cost Management differ from traditional Cost Accounting?

    <p>Strategic Cost Management aligns costs with business strategy, while traditional Cost Accounting focuses on financial reporting</p> Signup and view all the answers

    What is the difference between Cost Control and Cost Reduction?

    <p>Cost control is about monitoring and regulating costs, while cost reduction is about reducing costs permanently</p> Signup and view all the answers

    Which of the following is a benefit of aligning costs with business strategy?

    <p>Achieving sustainable competitive advantage</p> Signup and view all the answers

    What is the role of Information Technology in Strategic Cost Management?

    <p>To provide cost information to support strategic decision-making</p> Signup and view all the answers

    What is the primary focus of Strategic Cost Management?

    <p>Aligning costs with business strategy</p> Signup and view all the answers

    What is the primary difference between cost accounting and management accounting?

    <p>Cost accounting deals with ascertaining and recording costs, while management accounting deals with managing and controlling costs</p> Signup and view all the answers

    What is the shift in emphasis from cost containment to cost reduction?

    <p>From maintaining the status quo to aligning with business strategies</p> Signup and view all the answers

    What is the role of cost management in a contemporary set-up?

    <p>To align costs with business strategies</p> Signup and view all the answers

    What is the limitation of Ridgway's measurement mantra?

    <p>It can lead to pointless measurement and management</p> Signup and view all the answers

    What is the focus of cost management in a contemporary set-up?

    <p>Both reducing cost while maintaining quality and increasing value at the same cost</p> Signup and view all the answers

    What is the role of a management accountant in strategic cost management?

    <p>To provide information and support to make efforts to control and manage costs</p> Signup and view all the answers

    What is a key limitation of traditional cost management?

    <p>It focuses on quantitative variances only.</p> Signup and view all the answers

    What is the primary goal of strategic cost management?

    <p>To sustain and improve the organization's strategic position.</p> Signup and view all the answers

    Why is detailed cost analysis essential in strategic cost management?

    <p>To gain an in-depth understanding of the cost structure.</p> Signup and view all the answers

    What is the role of a management accountant in strategic cost management?

    <p>To assimilate cost management into business strategy and vice versa.</p> Signup and view all the answers

    What is the primary difference between cost control and cost reduction?

    <p>Cost control focuses on managing costs within a predetermined budget, while cost reduction focuses on reducing costs below a predetermined budget.</p> Signup and view all the answers

    How does information technology support strategic cost management?

    <p>By providing real-time cost data for decision-making.</p> Signup and view all the answers

    What is the outcome of aligning costs with business strategy?

    <p>Improved cost management and sustained competitive advantage.</p> Signup and view all the answers

    Why is strategic cost management essential in modern business environments?

    <p>To gain a competitive advantage in the market.</p> Signup and view all the answers

    Study Notes

    Instruction Set Architecture (ISA)

    • Defines the syntax and semantics of a computer's instruction set
    • Specifies the format of instructions, registers, and memory access
    • Examples: x86, ARM, MIPS

    Computer Organization

    • Focuses on the way instructions are executed within the CPU
    • Includes the design of the CPU, memory, and input/output systems
    • Concerned with the flow of data and instructions within the computer

    CPU Components

    • Control Unit: retrieves and decodes instructions, generates control signals
    • Arithmetic Logic Unit (ALU): performs arithmetic and logical operations
    • Registers: small amounts of on-chip memory for storing data and instructions

    CPU Architectures

    • Von Neumann Architecture: uses a single bus to transfer data and instructions between CPU, memory, and I/O devices
    • Harvard Architecture: uses separate buses for data and instructions
    • RISC (Reduced Instruction Set Computing): uses a simplified instruction set to improve performance
    • CISC (Complex Instruction Set Computing): uses a complex instruction set to improve performance

    Memory Hierarchy

    • Main Memory: large, slow, and inexpensive memory for storing data and programs
    • Cache Memory: small, fast, and expensive memory for storing frequently accessed data
    • Virtual Memory: uses a combination of main memory and disk storage to provide a larger address space

    Input/Output (I/O) Systems

    • I/O Devices: keyboards, displays, printers, etc.
    • I/O Interfaces: connects I/O devices to the CPU and memory
    • I/O Controllers: manages data transfer between I/O devices and the CPU

    Parallel Computing

    • Multiprocessing: uses multiple CPUs to improve performance
    • Multithreading: uses multiple threads to improve performance
    • Parallel Processing: uses multiple processing units to improve performance

    Performance Metrics

    • CPU Utilization: measures the percentage of time the CPU is busy
    • Throughput: measures the number of instructions or tasks completed per unit time
    • Response Time: measures the time it takes to complete a task or respond to an input
    • Benchmarking: measures the performance of a computer using standardized tests

    Instruction Set Architecture (ISA)

    • Defines syntax and semantics of a computer's instruction set
    • Specifies instruction format, registers, and memory access
    • Examples of ISAs include x86, ARM, and MIPS

    Computer Organization

    • Focuses on instruction execution within the CPU
    • Covers CPU, memory, and input/output system design
    • Concerned with data and instruction flow within the computer

    CPU Components

    • Control Unit: retrieves and decodes instructions, generates control signals
    • Arithmetic Logic Unit (ALU): performs arithmetic and logical operations
    • Registers: small on-chip memory for storing data and instructions

    CPU Architectures

    • Von Neumann Architecture: single bus for data and instruction transfer
    • Harvard Architecture: separate buses for data and instructions
    • RISC (Reduced Instruction Set Computing): simplified instruction set for improved performance
    • CISC (Complex Instruction Set Computing): complex instruction set for improved performance

    Memory Hierarchy

    • Main Memory: large, slow, and inexpensive memory for data and programs
    • Cache Memory: small, fast, and expensive memory for frequently accessed data
    • Virtual Memory: combination of main memory and disk storage for a larger address space

    Input/Output (I/O) Systems

    • I/O Devices: keyboards, displays, printers, etc.
    • I/O Interfaces: connects I/O devices to CPU and memory
    • I/O Controllers: manages data transfer between I/O devices and CPU

    Parallel Computing

    • Multiprocessing: multiple CPUs for improved performance
    • Multithreading: multiple threads for improved performance
    • Parallel Processing: multiple processing units for improved performance

    Performance Metrics

    • CPU Utilization: percentage of time CPU is busy
    • Throughput: number of instructions or tasks completed per unit time
    • Response Time: time to complete a task or respond to input
    • Benchmarking: measures performance using standardized tests

    Strategic Cost Management

    • Strategic Cost Management is the use of cost information to develop and deploy strategies for superior performance, leading to sustainable competitive advantage.
    • It can be applied in service and manufacturing settings, as well as in not-for-profit environments.
    • It deals with the assimilation of both quantitative and qualitative information in decision making.

    Pillars of Strategic Cost Management

    • Strategic positioning
    • Cost driver analysis
    • Value chain analysis

    Characteristics of Strategic Cost Management

    • Managerial use of cost information explicitly directed at one or more of the four stages of strategic management (strategy formulation, communicating the strategy, implementing the strategy, and controlling)
    • Recognition of the cost relationships among the activities in the value chain and the process of managing those cost relationships to attain the firm's strategic objectives
    • Focus on cost reduction and cost management to gain and sustain a competitive advantage

    Limitations of Traditional Cost Management

    • Limited focus on review and investigation of quantitative variances and deviations
    • Reactive approach, corrective function rather than preventive
    • Short-term outlook, focusing on the upcoming year, quarter, or even month

    Need for Strategic Cost Management

    • Requirement for detailed cost analysis to gain an in-depth understanding of cost structure
    • Strategic use of cost data to gain and sustain a competitive advantage
    • Need to assimilate cost management into strategy and vice versa
    • Need to comprehend the big picture, having a holistic analysis of cost relations among the different activities

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