Match the terms in the left column with their definitions from the right column:
Column A
1. Bill of materials
2. Operations list
3. Master Production Schedule
4. Lean manufacturing
5. Production order
6. Materials requisition
7. Move ticket
8. Job-time ticket
9. Job-order costing
10. Cost driver
11. Throughput
12. Computer-integrated manufacturing

Column B
a. A factor that causes costs to change.
b. A measure of the number of good units produced in a period of time.
c. A list of the raw materials used to create a finished product.
d. A document used to authorize removal of raw materials from inventory.
e. A cost-accounting method that assigns costs to products based on specific processes performed.
f. A cost accounting method that assigns costs to specific batches or production runs and is used when the product or service consists of uniquely identifiable items.
g. A cost accounting method that assigns costs to each step or work center and then calculates the average cost for all products that passed through that step or work center.
h. A document that records labor costs associated with manufacturing a product.
i. A document that tracks the transfer of inventory from one work center to another.
j. A document that authorizes the manufacture of a finished good.
k. A document that lists the steps required to manufacture a finished good.
l. A document that specifies how much of a finished good is to be produced during a specific time period.
m. A production planning technique that is an extension of the just-in-time inventory control method.
n. A production planning technique that is an extension of the Materials Requirement Planning inventory control method.
o. A term used to refer to the use of robots and other IT techniques as part of the production process.

  • CreatedDecember 19, 2014
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