NAME : BALONDO, CAMILLE ANNE K.

SECTION: SBAC 3B
ASSIGNMENT NO. 4 (CONVERSION CYCLE)

S. NO. QUESTION

1 Define the conversion cycle.

2 Distinguish among continuous, batch, and made- to-order processing.

What are the primary determinants for both materials and operations
3 requirements?

What document triggers the beginning of the cost accounting process for
4 a given production run?

What types of management reports are prepared by the cost accounting

5 system?

What functions should be separated to segregate record keeping from

6 asset custody?

Distinguish between computer-aided design and computer-aided

7 manufacturing.

8 What are the primary goals of lean manufacturing?

9 Differentiate between essential and nonessential activities.

10 Define computer-integrated manufacturing.

 ANSWER
Transforms input resources, raw materials, labor, and overhead into finished products or services for
sale.
Continuous processing creates a homogenous product through a series of standard processes. Made to
order processing involves the fabrication of discrete products in accordance with customer
specifications. Batch - discrete groups of products each item in the batch is similar and undergoes same
operation.

Inventory analysis, sales forecast, engineering, specs and bill of materials.

Requisitions, excess material, material returns, standard cost file, wip account.

Move tickets signal the end of the production process.

Transaction authorization - pro planning authorizes a work order, move tickets and signed by
supervisors in each work center authorizing activity for each batch and for the movement of products.
a. Separation of duties - production planning and control are separated from work centers.
b. Access - ID badges, security guards, electronic sensors/alarms.

CAD is part of the design and planning process shortening timeline - response to consumer demands.

Doing more with less, eliminating waste and reducing production cycle time.

Essential activities add value while non essential activities do not. Non essential activities should be
eliminated from the production process.

CIM is an automated environment that causes CNC machines to eliminate non value added activities.
SCORE