The Primary Tool for Representing a System's Component Processes and the Flow

question 59

Multiple Choice

The primary tool for representing a system's component processes and the flow of data between them is the:

• A)data dictionary.
• B)data flow diagram.
• C)process specifications diagram.
• D)structure chart.
• E)object-oriented chart.

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Definitions:

Cost Per Unit

The total cost incurred by a company to produce, store, and sell one unit of a particular product or service.

Predetermined Overhead Rate

A rate used to charge manufacturing overhead cost to jobs that is established in advance for each period. It is computed by dividing the estimated total manufacturing overhead cost for the period by the estimated total amount of the allocation base for the period.

Costing System

A method for assessing and allocating costs of production, typically involving direct costs, indirect costs, and overheads.

Washing Mitt

A tool made of soft material used for washing surfaces, typically vehicles, without causing scratches.