Cost And Management Accountıng Deneme Sınavı Sorusu #1399336
"Bill of materials ................................."
Which of the following best completes the statement above?
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describes how many units to produce in order to satisfy the ending inventory requirements |
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identifies the use of direct materials in production, including the sequence and required amount of materials to produce each finished unit. |
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represents the amount and budgeted cost of direct materials that is required to produce the planned number of units |
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use production budgets to prepare plans for gathering the necessary resources for the budgeted production |
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reflects the needed volumes of production for each quarter, considering the seasonality in sales and inventory |
Usually, engineering departments or industrial designers determine the expected usage of direct materials, by analyzing the input-output relationship and update the bill of materials records stored in the computer system of the company. For example, the bill of materials records of MGD Corp. shows that each leather shoe requires 0.70 m of leather. Bill of materials is a kind of recipe for production. It identifies the use of direct materials in production, including the sequence and required amount of materials to produce each finished unit.
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