SOAL LATIHAN CHAPTER 18 ASISTENSI COST ACCOUNTING UNIVERSITAS BAKRIE 1. 18-16 The following data‚ in physical units‚ describe a grinding process for January : WIP‚ beginning 19‚000 Started during current period 150‚000 To account for 169‚000 Spoiled units 12‚000 Good units completed and transferred out 132‚000 WIP‚ending 25‚000 Accounted for 169‚000 Inspection occurs at the 100% completion stage. Normal spoilage is 5 % of the good units passing inspection
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continuous review system and operates 52 weeks per year. One of the SKUs has the following characteristics. Demand (D) = 20‚000 units/year Ordering cost (S) = $40/order Holding cost (H) = $2/unit/year Lead time (L) = 2weeks Cycle-service level = 95% Demand is normally distributed with a standard deviation of weekly demand of 100 units. Current on-hand inventory is 1.040 units with no scheduled receipts and no backorders. 1. Calculate the item’s EOQ. What is the average time‚ in weeks between orders
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11-1 Inventory Management 11-2 Inventory Management CHAPTER Operations Management 11 William J. Stevenson Inventory Management 8th edition McGraw-Hill/Irwin Operations Management‚ Eighth Edition‚ by William J. Stevenson Copyright © 2005 by The McGraw-Hill Companies‚ Inc. All rights reserved. 11-3 Inventory Management 11-4 Inventory Management Types of Inventories Inventory: a stock or store of goods Independent Demand A Dependent Demand Raw
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inaccurately. Summarily it is a wrong classification or prediction‚ which can take the form of false positives and false negative. The false positive error is a kind of miss‚ which refers to the inaccurate classification‚ which suggests that‚ a person who undertook the test posses certain traits or attributes whereas he lacks the characteristics. For‚ an instance in the case of
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It includes a planning function‚ something that you have to plan and based on this plan you implement. And the implementation itself has to be controlled so the planning‚ implementation and control techniques are logistics techniques. So we have to do all these things. Logistics is to plan‚ implement those plan and control. Plan implement and control what? The flow - two key words‚ flow and storage. Not only flow. This is the difference between logistics and transportation - transportation is moving
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are protecting the child‚ you treat the injuries on them. This is similar case happened when Syrian Civil War broke out in 2011‚ killing and hurting many of the civilians. To avoid the worst-case scenarios‚ many Syrians are escaping from their homes‚ where many other countries are welcoming them to their new homes for safety. Although many believe that United States should not allow Syrian refugees‚ but it is very clear that United States allow them because it is more capable of taking the refugees
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“This above all: to thine own self be true.” -William Shakespeare It is amazing how many of us are not true to ourselves. Some of us allow others to define who we are as people. Some of us do not accept ourselves and try to act differently. Some of us do not even love ourselves. Shakespeare’s quote “this above all: to thine own self be true” is perfect advice that tells us to act‚ know‚ and love ourselves as human beings. The first thing I think Shakespeare was trying to tell us was to not let
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When companies accumulate costs‚ they generally use either a job order or a process costing system. The type of system used often varies based on the type of product or service provided. Examine your experiences with a current or former employer and a product or service provided by this employer. My former employer provided chiropractic care. Chiropractic is a health care profession that focuses on disorders of the musculoskeletal system and the nervous system‚ and the effects of these disorders
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Problem 2:Acceptable pins Data Analysis The lengths of the pins made by the automatic lathe are normally distributed with a mean of 1.012 inches and a standard deviation of 0.018 inch. The customer will buy only those pins with lengths in the interval 1.00 ( 0.02 inch‚ that is‚ between 0.98 inches to 1.02 inches. The probability of a pin having a length between 0.98 and 1.02 is 0.6339. Therefore‚ we can say that 63.39% of the pins produced will be acceptable to the customers. This is a very
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effect on acceptance of pins‚ when the mean and standard deviations are manipulated. Identify the most profitable situation based on cost of reengineering. 1. What is the probability that a batch will be acceptable to the consumer and if the probability is large enough to be an acceptable level of performance? 2. If the population mean and standard deviation of the length of the pins are adjusted in order to improve the percentage accepted‚ which one do you think in practice is easier to adjust‚ the
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