A Key Element of the CIM Strategy Was the Deployment

question 37

Multiple Choice

A key element of the CIM strategy was the deployment of two __________________ that can accommodate the manufacture of different parts at different volumes.

• A)Computer integrated manufacturing (CIM)
• B)Manufacturing execution system (MES)
• C)Transportation management systems (TMS)
• D)Flexible manufacturing systems (FMS)

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Definitions:

Variable Factory Overhead Controllable Variance

The difference between the budgeted variable overhead based on actual production activities and the actual variable overhead incurred.

Standard Labor Hours

Represents the predetermined amount of time expected to complete a specific task or produce a certain amount of goods under normal conditions.

Overhead

Indirect costs associated with running a business that are not directly tied to a specific product or service, such as rent and utilities.

Variable Factory Overhead Controllable Variance

The difference between the actual variable overhead costs incurred and the standard variable overhead expenses expected, which can be controlled or influenced by management.