Which of the Following Is Not an Important Concept in TOC

question 21

Multiple Choice

Which of the following is not an important concept in TOC?

• A) CCR
• B) Rope
• C) Drum
• D) Buffer
• E) File

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Definitions:

Processing Department

A division within a manufacturing facility where a specific stage of production is carried out.

Cost Per Equivalent Unit

A calculation used in process costing to allocate costs among units of production, considering units partially completed at the end of a period.

Equivalent Units

A concept used in process costing that converts partially completed units into a smaller number of fully completed units based on the percentage of completion.

Conversion Costs

Expenses for labor and overhead required to transform raw materials into finished products.