The Software and Procedure Components of the Information Systems Framework

question 92

Multiple Choice

The software and procedure components of the information systems framework are ________.

• A) actors
• B) sets of instructions
• C) the outermost components
• D) bridges between the human side and the computer side

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Definitions:

Absorption Costing

An accounting method that includes all manufacturing costs, both direct and indirect, in the cost of a product.

Throughput Costing

An accounting method emphasizing the costs directly associated with producing goods, excluding indirect costs like manufacturing overhead.

Variable Costing

A costing method in which variable manufacturing costs are treated as product costs while fixed manufacturing overheads are treated as period costs.

Predetermined Overhead Rate

A calculated rate used in cost accounting to allocate overhead costs to products or services, based on estimated overhead costs and activity levels.