TAILIEUCHUNG - Barfield Raiborn Kinney Cost Accounting_16

Ba chi phí cơ bản liên quan với hàng tồn kho là gì? Giải thích và cho ví dụ. 3. Sự khác biệt giữa đẩy và kéo hệ thống sản xuất là gì? 4. Mối quan hệ giữa chi phí đặt hàng và chi phí thiết lập là gì? 5. Làm thế nào có tiến bộ trong công nghệ thông tin ảnh hưởng đến chức năng mua | Chapter 16 innovative inventory and Production Management Techniques Í51 2. What are the three basic costs associated with inventory Explain each and give examples. 3. What are the differences between push and pull systems of production 4. What is the relationship between ordering costs and setup costs 5. How have advances in information technology affected the purchasing function Give four examples and briefly describe each. 6. What is a stockout What costs are associated with a stockout 7. Does the product life-cycle stage have a bearing on production cost management Explain. 8. What are the five stages in the product life cycle and why is each important 9. Why do costs sales and profits change over the product life cycle 10. What is target costing and how is it useful in assessing a product s total lifecycle costs 11. Does target costing require that profitability be viewed on a period-by-period basis or on a long-term basis Explain. 12. From a marketing standpoint why can some companies such as Seiko introduce products with little or no product research while other companies cannot 13. Why would a cost table be a valuable tool in designing a new product or service 14. What is kaizen costing and how does it differ from target costing 15. Discuss the concept of substitute goods and why these would affect pricing. 16. How would focusing on total life-cycle costs call for a different treatment of research and development costs than is made for financial accounting 17. What are the primary goals of a JIT philosophy and how does JIT attempt to achieve these goals 18. What kinds of changes need to occur in a production environment to effectively implement JIT Why are these changes necessary Is JIT a push or a pull system 19. JIT cannot be implemented as effectively in the United States as it can be in Japan. Discuss the rationale behind this statement. 20. How can the JIT philosophy be used by nonmanufacturers 21. Describe the production system found in a lights-out .