Which of These Is Not Part of the Planning Files

question 25

Multiple Choice

Which of these is not part of the planning files of a production planning and control system?

• A) a progress file
• B) a work-center master file
• C) an item master file
• D) a routing file
• E) All of the above are all part of the planning files.

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Definitions:

IFRS

International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) for global use.

Revaluation Model

An accounting method for periodically adjusting an asset's value on the balance sheet to reflect its current market value.

Fair Values

The estimated market value of an asset or liability based on current transactions between willing parties.

Gain or Loss

The financial result that occurs when the selling price of an asset differs from its purchase price, either positive (gain) or negative (loss).