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BEC > Operations Management > Flashcards

Operations Management Flashcards

1
Q

Calculation for total factor productivity ratios

A

Output/Total Costs

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2
Q

Calculation for partial productivity ratios

A

Output/Specific quantity

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3
Q

What are techniques to find and analyze problems?

A

internal benchmarks

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4
Q

What type of diagram is a histogram?

A

Pareto Diagrams

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5
Q

What diagram is used to identify the sources of problems in the production process?

A

Fishbone Diagram

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6
Q

What type of marketing is a single sale?

A

Transaction marketing

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7
Q

What type of marketing is target groups?

A

Database marketing

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8
Q

What type of marketing is internet?

A

E-marketing

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9
Q

What type of marketing is relationships and referrals?

A

Networking marketing

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10
Q

What are the 3 cost objects?

A

Product, Income determination, and Efficiency

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11
Q

If the cost object is a custom order, what type of costing is used?

A

Job costing

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12
Q

If the cost object is a mass-produced homogeneous product, what type of costing is used?

A

Process costing

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13
Q

Calculation for Cost of Goods Manufactured

A

Beginning WIP+DM used+DL+Manufacturing overhead applied-Ending WIP

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14
Q

Calculation for Cost of Goods Sold

A

Beginning Finished Goods+COGM-Ending Finished Goods

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15
Q

What are the 2 cost flow assumptions?

A

FIFO and weighted-average

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16
Q

Calculation for Equivalent units of production(weighted-average)

A

Units shipped out+(Ending WIP x % completed)

17
Q

Calculation for Equivalent units of production(FIFO)

A

Units shipped out + (Ending WIP x % completed) - (Beginning inventory x % completed)

18
Q

Calculation for Cost per equivalent unit(weighted average)

A

(Beginning cost + current cost)/Equivalent units

19
Q

Calculation for cost per equivalent unit(FIFO)

A

Current cost/Equivalent units

BEC (32 decks)

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