Disaggregation

question 42

Multiple Choice

Disaggregation:

• A) breaks the aggregate plan into greater detail.
• B) transforms the master production schedule into an aggregate plan.
• C) calculates the optimal price points for yield management.
• D) converts product schedules and labor assignments to a facility-wide plan.
• E) is an assumption required for the use of the transportation model in aggregate planning.

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Definitions:

Precious Metals

Metals of high economic value such as gold, silver, platinum, and palladium, often used in jewelry, industrial applications, and as investment.

Dividend-payout Policy

A company's approach to distributing earnings to its shareholders, either in the form of cash dividends or stock repurchases.

Marginal Tax Bracket

The tax rate that applies to the last dollar of the taxpayer's income, indicating the rate at which additional income will be taxed.

After-tax Return

The profit from an investment after all taxes have been subtracted, indicating the net gain to the investor.