If a Load Report (Resource Requirements Profile) Shows a Work

question 122

Multiple Choice

If a load report (resource requirements profile) shows a work center scheduled beyond capacity:

• A) the company must add capacity by enlarging the facility.
• B) the company must add capacity by such tactics as overtime and subcontracting.
• C) the work center's load may be smoothed by such tactics as operations splitting or lot splitting.
• D) the aggregate plan must be revised.
• E) the Wagner-Whitin algorithm should be used to rebalance the load.

Determine the budgeted cost of goods manufactured by considering direct materials, direct labor, and factory overhead costs.

Calculate the budgeted sales revenue and assess its impact on financial planning.

Understand the concept of cash flow management including receipts and payments.

Calculate expected cash collections and payments based on sales and expenses forecasts.

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Definitions:

System-enhancing Behaviors

Refers to actions taken by individuals or groups that improve or optimize the functionality and effectiveness of a system.

Cathexis

A psychoanalytic term that describes the process of investing mental or emotional energy in a person, object, or idea.

Adjudication

A formal process in which an authoritative figure or body makes a judgement or decision regarding a dispute, often in a legal context.

Fractionation

A process that involves dividing or separating a mixture into portions or fractions, often used in scientific and industrial applications.