In Performing Activity Analysis During the Design of an Activity-Based

question 36

Multiple Choice

In performing activity analysis during the design of an activity-based costing system (ABC) , the management accountant studies:

• A)The cost drivers and managers in the plant.
• B)The advice of operation-level managers.
• C)The resources, activities and cost drivers in the operation.
• D)The cost allocation methods applicable to the firm
• E)The implementation problems for an ABC system.

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Definitions:

I/O Field Devices

Input/Output devices located in the field of an automated system that directly interact with the physical process, such as sensors and actuators.

Output Module Fuse

A safety device in an output module of a PLC or control system designed to protect the module and connected devices from overcurrent by breaking the circuit if the current exceeds a certain threshold.

Output Device

Any connected equipment that will receive information or instructions from the central processing unit, such as control devices (e.g., motors, solenoids, alarms) or peripheral devices (e.g., line printers, disk drives, displays). Each type of output device has a unique interface to the processor.