FujiFilm Computer Products Has Improved the Efficiency and Productivity of Its

question 20

Multiple Choice

FujiFilm Computer Products has improved the efficiency and productivity of its plant,which manufactures printing technology.For the new fiscal year,the company projects a production increase of 25 percent and has instructed its sales force to aggressively distribute and promote the product.The CEO is sure the market will absorb more product if the sales force is determined and assertive.Apparently FujiFilm:

• A) has an outward organizational focus on its customers wants and preferences
• B) seeks its goals primarily through the use of intensive promotion
• C) directs its products to specific groups of people
• D) is in the business of satisfying customers
• E) profits through customer satisfaction

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Definitions:

Work In Process Inventory

The portion of inventory representing goods partially completed, encompassing all direct materials, work in progress labor, and manufacturing overhead costs.

Direct Costs

Costs that can be directly attributed to the production of a product or service, such as materials and labor.

Indirect Costs

Expenses that are not directly attributable to the production of goods or delivery of services but are necessary for the operation of a business, such as utilities or rent.

Cost Object

Anything for which a separate measurement of costs is desired, such as a product, service, project, or activity.