The Theory of Constraints Identifies Bottlenecks and Possible Disruption That

question 41

Multiple Choice

The theory of constraints identifies bottlenecks and possible disruption that threatens throughput.When disruptions are hard to pinpoint or eliminate,managers may utilize which of the following techniques?

• A)quality control techniques from Total Quality Management.
• B)quantity control techniques from Total Quantity Management.
• C)price control techniques from Total Price Management.
• D)cost control techniques from Total Cost Management.

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Definitions:

Upstream Intra-entity Gross Profits

Upstream intra-entity gross profits are profits derived from transactions between a parent company and its subsidiary, where the subsidiary sells goods or services to the parent, requiring careful account adjustments when preparing consolidated financial statements.

Noncontrolling Interest

The portion of equity in a subsidiary not attributable directly or indirectly to the parent company.

Excess Amortization Expense

Excess Amortization Expense occurs when the amount of amortization expenses exceeding what is considered normal or necessary for an accounting period, often due to aggressive depreciation of assets.

Father-Son-Grandson Configuration

A hierarchical arrangement often used in genealogy, databases, or organizational structures to represent relationships.