What Is the Difference Between the As-Is Process Model and the To-Be

question 55

Multiple Choice

What is the difference between the As-Is process model and the To-Be process model?

• A) The As-Is process model begins with what the process problem is, and the To-Be process model displays how the problem will be solved
• B) The process models are not related
• C) Both process models determine when to solve the problem
• D) The As-Is process model begins with where to implement the solution, and the To-Be process model displays why the problem needs to be fixed

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Definitions:

Actual Labor-Hours

Actual labor-hours represent the real number of labor hours worked by employees, as opposed to planned or estimated hours, often used in productivity and costing analyses.

Direct Material Standards

The anticipated cost and quantity of materials required for the production of goods or services.

Actual Cost

Actual cost refers to the exact amount of expenses incurred for producing a product or performing a service, contrasted with estimated or budgeted costs.

Standard Cost System

An accounting system that uses predetermined costs for product costing and decision making, facilitating budgeting and variance analysis.