AIS

30問 • 1年前

問題一覧

It transforms input resources such as raw materials, labor and overhead into finished products or services for sale. It exists conceptually in all organizations, including those in service and retail industries.

CONVERSION CYCLE

Which of the following are the 4 basic processes in traditional manufacturing environment?

PLAN AND CONTROL PRODUCTION, PERFORM PRODUCTION OPERATION, MAINTAIN INVENTORY CONTROL, PERFORM COST ACCOUNTING

What are the common production methods under tradition manufacturing environment?

CONTINUOUS PROCESSING, MAKE-TO-ORDER PROCESSING, BATCH PROCESSING

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

Which of the following are included in the documents of batch processing system?

PRODUCTION SCHEDULE, BILL OF MATERIALS, ROUTE SHEET, WORK ORDER, MOVE TICKER (JOB TICKET), MATERIAS REQUISITION

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 during manufacturing.

ROUTE SHEET

draws from bill of materials and route 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. o This document usually specifies only standard quantities

MATERIALS REQUISITION

Which of the following are included in the activities of batch production?

PRODUCTION PLANNING AND CONTROL, MATERIALS AND OPERATIONS REQUIREMENTS, PRODUCTION SCHEDULING, WORK CENTERS AND STOREKEEPING

It consists of specifying materials and operation requirements and production scheduling.

PRODUCTION PLANNING AND CONTROL

The raw 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. This information comes from the analysis of the inventory on-hand, the sales forecast, engineering specifications, and the bill of materials.

MATERIALS AND OPERATION REQUIREMENTS

The master schedule for production run coordinates the production of many different batches. o The schedule is influenced by time constraints, batch size, and specifications derived from bill of materials and route sheets. o The scheduling tasks also produces work orders, move tickets, and materials requisitions for each batch in the production run.

PRODUCTION SCHEDULING

The actual production operations begin when workers obtain raw materials from storekeeping in exchange for materials requisitions. o These materials, as well as the machining and the labor required to manufacture the product, are applied in compliance with the work order. o When the task is complete at a particular work center, the supervisor or other authorized person signs the move ticket, which authorizes the batch to proceed to the next work center.

WORK CENTERS AND STOREKEEPING

The inventory control function consists of three main activities:

Provides production planning and control with status reports on finished goods and raw materials inventory, Updates the raw material inventory records from material requisitions, excess material requisitions, and material return tickets., Records the completed production by updating the finished goods inventory records.

An objective of this is to minimize total inventory cost while ensuring that adequate inventories exist to meet current demand.

INVENTORY CONTROL

Imventory control helps to answer the following questions:

When should inventory be puchased?, How much inventory should be purchase?

Edit controls to detect clerical errors in input data; Check digit for validating account numbers

INPUT CONTROLS

Error messages to signify account mismatch; Password control to prevent unauthorized access to the system; Back up procedures to protect digital files; Multilevel security (roles) to limit access to data files and program modules; automated posting to subsidiary and GL accounts

PROCESSING CONTROL

Security over distribution of production documents and management reports

OUTPUT CONTROLS

Work orders, move tickets, and material requisitions

TRANSACTION AUTHORIZATION

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

Supervisor oversee usage of raw materials and timekeeping

SUPERVISION

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

VITMOLOGY-PPT2

Anndrea S. Galupo · 22問 · 1年前

VITMOLOGY-PPT2