* PASS THE KALAMANSI * PASS THE PINGPONG BALL * TOMATO RELAY MECHANICS OF THE GAME/ RULES AND REGULATION: * SACK RACE- PLAYERS NEEDS TO WEAR THE SACK AND RACE TO THE FINISHED LINE‚ THE FIRST TEAM WHO REACHED IN THE FINISHED LINE WINS. * PASS THE KALAMANSI- EACH MEMBER OF THE TEAM SHOULD TAKE THE KALAMANSI TO THE POLE AND TURN BACK TO THEIR TEAM MATES BY USING DISPOSABLE SPOON ON THEIR MOUTH‚ AND IF THE KALAMNSI DROP ON THE FLOOR THEY NEED
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Chapter 7 Supply Chain Management _______ Types of inventory * By stages of production and value added * Raw materials (RM) * Work-in-progress (WIP) * Finished goods (FG) * They’re not equally costly * Finished goods are more valuable * They need to be managed differently * By function * Cycle stock (working stock): amount of inventory that you expect to sell * Safety stock (buffer stock): amount of inventory that you don’t expect to
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| Fixed costs per year: | | | Fixed manufacturing overhead | $ 90‚000 | Fixed selling and administrative expenses | $ 300‚000 | | During the last year‚ 30‚000 units were produced and 25‚000 units were sold. The Finished Goods inventory account at the end of the year shows a balance of $85‚000 for the 5‚000 unsold units. |
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Exercise: 1 Objectives: 1. View and record data from sample MM‚ 2) Create new MM for finished and semi-finished part‚ and raw materials. Deliverables: 1) Record observed data where requested‚ 2) Screen captures where requested‚ 3) record configuration data (Task 4‚ step 10)‚ and 4) answers to discussion questions. Task 1 – View sample MM and collect data. 1. In the Display Material T-F101 (Finished Product) screen view and record the following data: EMBED YOUR DATA INTO THE DELIVERABLE DOCUMENT
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cost summary for the Production Department covering the month of March d- Show the allocation of costs charged to department and calculate: 1) Ending Balance of Work in Process Inventory Account 2) Unit Cost 3) Cost of Finished Goods Manufactured Solution to Demonstration Problem a- Computation of Equivalent Full
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February? $173‚020. c. What was the conversion cost for February? $173‚500. d. What was the total repair cost for February? $293‚750. Exercise 16.1 - Accounting Terminology Work in Process Inventory Conversion costs Period costs Product costs Cost of finished goods manufactured Cost of Goods Sold Management accounting Manufacturing overhead Each of the following statements may (or may not) describe one of these technical terms. For each statement‚ indicate the accounting term described‚ or answer “None”
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used Total manufacturing cost Add work in progress (January 1) Less work in progress (December 31) Cost of goods manufactured (b) Compute cost of goods sold. $311‚000 60‚000 55‚600 $315‚400 Cost of goods manufactured Add finished goods (January 1) Less finished goods (December 31) Cost of goods sold P19-1A Fabila Company (a) Prepare an answer sheet with the following column headings. Product costs Cost item Direct Material Direct Labor Manufacturing overhead Period costs Rent on factory
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materials. The Stock Management Problem How to Meet customer needs Minimise waste CURRICULUM TOPICS • Stock control • Business planning • Supply chain planning • Improving productivity • Planning‚ controlling‚ reporting GLOSSARY Stock: materials or finished products for sale. Stock control: maintaining information on the quantity‚ location and condition of materials. Stock management: the process of controlling stock; may be through automated systems. Forecast: a projection for the future based on an
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CHAPTER 4 JOB COSTING 4-1 Cost pool––a grouping of individual indirect cost items. Cost tracing––the assigning of direct costs to the chosen cost object. Cost allocation––the assigning of indirect costs to the chosen cost object. Cost-allocation base––a factor that links in a systematic way an indirect cost or group of indirect costs to cost objects. 4-2 In a job-costing system‚ costs are assigned to a distinct unit‚ batch‚ or lot of a product or service. In a process-costing system
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Shoe Making- How Shoes are Made Footwear can be defined as garments that are worn on the feet. There main purpose is protecting one ’s feet. Of late‚ footwear has become an important component of fashion accessories. Although‚ their basic purpose remains that of protection‚ adornment or defining style statement has become their additional and a significant function. There are many types of footwear- shoes‚ boots‚ sandals‚ slippers etc. They are further categorized into many more types. Shoes
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