It Is Said That "The First Step to Improving a Process

question 43

Multiple Choice

It is said that "the first step to improving a process is to understand it." Which of the following may be helpful in gaining an understanding of the process?

• A)A flowchart showing all the stages of a process
• B)A cause-and-effect diagram showing the logical relationships between the inputs,the stages of a process,and the outputs
• C)A histogram of the measurements made at a specific stage of the process
• D)Any and all of the above
• E)Only A and B

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Definitions:

Work in Process Account

An account used to record the costs associated with incomplete products in the manufacturing process.

Cost Ledger

A subsidiary ledger that records individual costs associated with specific cost centers or cost objects.

Job Order Cost System

A job order cost system is an accounting method that assigns costs to specific production jobs, enabling precise tracking of the cost of materials, labor, and overhead for each job.

Custom Products

Custom products are goods manufactured or tailored according to the specific requirements or preferences of a customer.