An Entire Information System Is Broken Down into Its Subsystems

question 35

Multiple Choice

An entire information system is broken down into its subsystems by using:

• A)high-level data flow diagrams.
• B)low-level data flow diagrams.
• C)process specifications.
• D)structured diagrams.
• E)logical design diagrams.

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Definitions:

Absorption Costing

An accounting method that includes all production costs (direct materials, direct labor, and both variable and fixed overhead) in the cost of a product.

Markup Percentage

The percentage added to the cost of goods to cover overhead and profit, calculated as markup divided by the cost of the goods.

Selling Price

The amount of money for which a product is sold to the customer; it may include costs such as manufacturing, distribution, and markup.

Traceable Fixed Expense

Fixed costs that can be directly linked to a specific product, department, or segment and would disappear if the product, department, or segment were eliminated.