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首页 题库中心 CPIM PART2-供应链资格认证考试 题目详情
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CPIM PART2-供应链资格认证考试
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单选题

A company is producing products in a repetitive manufacturing line at the rate of 1800 units per day with 10 people. The company has chosen to backflush materials and labor at the standard. How will the company know if the labor is being used efficiently?

A
Record actual labor each day and compare to the daily standard.
B
Accumulate labor component costs in the general ledger.
C
Compare the actual weekly payroll to the "earned" standard labor.
D
They won't know but it doesn't matter.

答案解析

正确答案:C

解析:

By setting up a repetitive manufacturing line, the manufacturer has made a commitment to eliminating waste. Recording labor for each order is a waste unless the labor component is a very high portion of the total cost of the product...a rarity these days. By backflushing labor and materials, the manufacturer has eliminated the voluminous transactions that usually occur to record labor and materials. Therefore, a simple way to evaluate labor costs is to compare the payroll actual costs to the standard backflushed costs. If there is a wide variance, then investigate the cause.
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CPIM PART2-供应链资格认证考试

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