Scenario 6.1 El Gran Raton, the Producers of the Finest Carpincho Wallets

question 155

Multiple Choice

Scenario 6.1
El Gran Raton, the producers of the finest carpincho wallets in all of Argentina, examined their production process in the form of a value stream map, displayed below.

Daniel Penfield artist
-In Scenario 6.1, what does the triangle between Process A and Process B represent?

• A) WIP
• B) takt
• C) OWMM
• D) kanban

---

Definitions:

Consolidated Financial Statements

Financial statements that combine the financial information of a parent company and its subsidiaries into one document.

Non-controlling Interest

A minority ownership in a subsidiary that is not large enough to exert control over the company, reflected within the equity section of the consolidated financial statements.

Consolidated Equity

The total amount of owners' equity represented in a consolidated financial statement, which reflects the combine equity of a parent company and its subsidiaries.

Non-controlling Interest

The portion of equity in a subsidiary not owned by the parent company, also known as minority interest.