creation management, C.stataglc 1. Iie contouous process a pemnentaionD. none ofthe abou Astratege anatyals 8 skaleg seen ace 2. tis move populat than strategic management cane eS Stay tema Cealone ooing allot toatore, mum EERIE omen elnnlneyenr ten tao i cxial to the succass of JIT? 4. conan onshin wih spi, wih ob aloe ca 00 ne ve C. distant relationships with trust Rieter wa = D. distant rolationships with skepticism 6: Goce ttnpe ah soc «Katona Stel Co, eo sreardne ho coring systom ais atnges lant. wil use abacus casing syst wh Bree § Katana Sie Co. 0k 0 ee conpllon of ods and sas fshed goods. Thee aren begining inventories. The footy data peta A 2025: nemmemepuaused PeoonD Conerson alcates fished goods 200,000 Rw material eed ‘25000 Seattanseed to fished goods 25000 Comerionconsincired 211,000 Gost of goods 86000 SStumeso mates variances, Te balance ef RIP account the ene A 2025: aro Pa2s.00 eP1so00 3. P#40:000 sataton: —gynp + 7 440,000 amu 7 ~F 425,000 F_1.000 {6 A company has 500 units production per day and 2,000 units oe in process Dao a eaay ne aos Ory Wdhaton? 2,000 500 Ase 7 In backfush costing ihe conversion cost inthe Raw and In Process was PS0,000, be credied a the end of Jul for the P50, 000 increase would be: Raw and in Process 'B. Raw materials C. Cost of Goods Sold at any tie, What the troughput time? on July and 100,000 on July 31, the acenunt to D. Finished Goods £8, Justin-Time (JIT) combines the benefits of [8 Job order production and Line production Job order production and Batch production £. Batch prducton and Line production 1. Nane ofthe above 8. Which ofthe flowing concepts or philosophies tend to promote more product diversity AABC TOC CIT DL ARB 10. Which term (or arms) below is are) associated wit floating botlenacks? A dependent events B. independent evens C.statstical fuctuations D.aande. 1. tn the theory of constraints, produ inventory (Le. inventory in atonal accounting) includes A. iret matoral. B. direct product costs. Cassels. D. sales -throughput. 12, According to the theory of constants, which ofthe folowing is, rare, global measurements A. tradivonal product costs. B, activity based product cost. . throughput, D.allofthe above 48, n a theory of constraints system, throughputs ‘the money flowing int the system C. the money in the system the money flowing out of te system. sales datas 14. Inthe theory of constraints, troughputis A sales less direct materials related tothe units sold, Cal he money i the system, B.money fing int the system, Diaandb, 15. Actvty-based costing {A Uses a plant-wige overneed rate w assign overhead _C. Typically applies overhead coss using det labor-hours Bis not expensive to implement Uses multplo activity rates 18. Assigning overhead using ABC often: {A Shits overhead costs fom high-volume products to low-volume products Shits overhead costs om low-volume producs io high-volume products CC. Provdes the same results as traditional costing 1D. Requires one predelermined overhead rate 17. Painting te product woul be an example of which activ level groups ‘A Facitylevel activity . Produc-evel acy C. Univievel acivity _D, Balcova activity slew entice tte nt = outentocensutttn Pepe errr ee eee etierosea a exetgamarat fart Panto mmm eaten cme Te eee eS orm18. Solution 550,000 se © %g30,000 2p00 cD mies 18.8 Company uses actvity-based costing and has the flowing actiy cost poals and estimated overhead cos foreach poct Machine elated P350,000 Handing material P240,000 Prono prs eters 720,000 anor actor PS00 000 ‘The amount of total estimated overhead is: a Revanooos Sevomas ———c-resoaco .Ptroeo SBiwFon: (odd labor) 850,000 + 420,000 + 240,000 + §00,000 = F |, 810,000 peas 20. P Company produces thee types of products- product A, product B and product ©. Product A requires 200 machine setups and ‘machine hours used on it were 1,000. Product B requires 400 machine setups and machine hours used ahi were 800, Product © ‘equires 620 machina setups and machine hours used on t were 1,800, The company has definad an ecviy cost poe machine setups {or which the cost diver is numberof machine setups. The total overhead cost assigned to that cost pool was P89 000. The machine ‘Setups ovetead assigned fo each ofthe products wa ‘Po, GoD or: Pet O00 fer Po. O0OTore ©. P6000 for A P20 500 for 8: P1500 for BS0,00 fra; 0,00 fr B P33.00 fr € 00,000 fe A P3000 eB; P8000 fr € (A) 200 = 30,000 ee 150 x (A) 200 aa 00 = 60, B 74800 \Bs000 = 8 = so 7 HP *(6) © ~\a20 i220 50 x) 620 * 93,008 d \220 ‘We oy yoy we todo rode! vo vaste age meeting Wwe AABhmwor2days 6. 152hisor 8 days C160 Wear days. 0.24 ws ort day iv av wt ov NGha tt ABhe F Wb eto be (ydtime = (42 bs or 8 doys ——b (It = 24)*% =—_—_——~ Neseur wn —— org, oro. 66. Compute the manufacturing cycle efficiency A..25 days or 6hrs. B..625days or 15hrs —C.2.126daysorSthrs _D. Sdays or 72 rs. Roces hme | BL yeh re 1 = 8 = 0.25 o Gre 67. If 150 units are entered into a process and only 90 units are measured as accurate at the end of the process, what is the single process yield? A. 60% 8.625% ©.37.5% D. 167% 50 1.64 ¥ Woo = (eae 40 68. How much of software maintenance work involves fixing errors? A.20% B. 40% ©.60% D.80% 69, Which of the following is not a principles that should guide business process re-engineering? A. Capture data at each source C. Organize around outcomes B. Fully document legacy processes 1D. Put decision point where work is performed. 70. Which of the following activities is not a part of the software re-engineering process model? A forward engineering B. inventory analysis. prototyping