AIS Finals

28問 • 1年前

問題一覧

Limit physical access to finished goods, raw materials, and production processes

access control

Work orders, cost sheets, move tickets, job tickets, materials requisitions, work in- process records, finished goods inventory file

accounting records

Cost accounting function reconciles all costs of production; GL reconciles overall system

independent verification

Supervisor oversee usage of raw materials and timekeeping

supervision

Inventory control separate from raw materials and finished goods inventory custody; Cost accounting separate from work centers; GL separate from other accounting functions

segregation of duties

Work orders, move tickets, and material requisitions

transaction authorization

Security over distribution of production documents and management reports

output controls

Edit controls to detect clerical errors in input data;

input controls

Check digit for validating account numbers

input controls

Error messages to signify account mismatch

processing controls

Password control to prevent unauthorized access to the system

processing controls

Back up procedures to protect digital files; Multilevel security (roles) to limit access to data files and program modules

processing controls

automated posting to subsidiary and GL accounts

processing controls

transforms input resources such as raw materials, labor and overhead into finished products or services for sale.

conversion cycle

creates a homogeneous products through a continuous series of standard procedures

Continuous processing

fabrication of discrete products in accordance with customer specifications

Make-to-order processing

produces discrete groups(batches) of products.

batch processing

formal plan and authorization to begin production. This document describes the specific products to be made, the quantities to be produced in each batch, and the manufacturing timetable for starting and completing production

production schedule

this specifies the types and quantities of the raw materials and subassemblies used in producing a single unit of finished product. The raw material requirements for an entire batch are determined by multiplying the bill of materials by the number of items in the batch.

bill of materials

shows the production path that a particular batch of product follows manufacturing. during

route sheet

draws from bill of materials route and sheets to specify the materials and production for each batch.

work order

records work done in each work center and authorizes the movement of the job or batch from one work to another

move ticket (job ticket)

authorizes the storekeeper to release materials to individuals or work centers in the production process

materials requisition

This includes examining the production planning and control function which consists of specifying materials and operation requirements and production scheduling.

production planning and control

raw basta materials requirement for a batch of any given product is the difference between what is needed and what is available in the raw materials inventory.

materials and operations requirements

The master schedule for production run coordinates the production of many different batches.

production scheduling

The actual production operations begin when workers obtain raw materials from storekeeping in exchange for materials requisitions.

work centers and storekeeping

To evidence that a stage of production has been completed, a copy of the move ticket is sent back to production planning and control to update the open work order file.

work centers and storekeeping

Strategic cost

aen silang · 71問 · 1年前

Strategic cost