U 30 Question 17 Successful use of which of the following requires a sound system of standard setting, or budgeting, and a related system of cost accounting? Utilization analysis Volume analysis Efficiency analysis Cost variance analysis 3 pts Question 22 What type of transaction occurs if the shares are owned exclusively by the acquiring party rather than third party investors and there is no market for trading its shares? Going private Joint venture Leveraged buyout Management buyout 3 pts Which of the following is defined as the price or value paid for a business less than the fair market value of the tangible assets acquired? Goodwill Book value Market value Enterprise value