Which Is Not One of the Elements That Is Normally

question 47

Multiple Choice

Which is not one of the elements that is normally considered in systems design?

• A)Application software"
• B)System interface"
• C)Security and controls"
• D)Object class methods"

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Definitions:

Quantity Standard

A predetermined measure of the amount of input that should be used in the production of a single unit of product or service.

Variable Overhead Efficiency Variance

The difference between the actual variable overhead incurred and the expected (or standard) amount based on efficient operations.

Standard Costing System

A cost accounting system that uses cost estimates for material, labor, and overhead to calculate a standard cost for products.

Variable Manufacturing Overhead

Manufacturing costs that vary in direct proportion to changes in production volume, such as utilities and indirect materials.