The Point in the Supply Chain That Separates the Push

question 33

Multiple Choice

The point in the supply chain that separates the push system from the pull system is called the _____.

• A) point of separation
• B) push-pull boundary
• C) postponement site
• D) center of push-pull system

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Definitions:

Closing Entries

Journal entries made at the end of an accounting period to transfer the balances of temporary accounts to permanent accounts, preparing the books for the next period.

Depreciation Expense

This is an accounting method used to allocate the cost of a tangible asset over its useful life.

Salaries and Wages Expense

The total cost incurred by an employer for employee compensation, including both salaries and hourly wages.

Temporary Account

An account that is closed at the end of each accounting period and its balances transferred to permanent accounts; examples include revenues, expenses, and dividends accounts.