LATIHAN SOAL

1. The following are the basic activities in the production cycle:

1. production operations 2. product design

3. cost accounting 4. planning and scheduling

Which of the following is the correct sequence of the basic activities?

a 2, 3, 1, 4 c 2, 4, 1, 3
b 2, 1, 4, 3 d 2, 1, 3, 4

2. Quality control costs do NOT include:

a inspection costs. c external failure costs.

b internal failure costs. d opportunity costs.

3. The objective of product design is to design a product that strikes the optimal balance of:

a Meeting customer requirements for quality, durability, and fumctionality, and

b Minimizing production cost
- A simulation software can improve the efficiency and effectiveness of product design.
- Key documents and forms in product design:
c Bill of Materials: Lists the components that are reqruired to build each product, including
part numbers, descriptions and quantity
d All of the above

4. A form of IT that involves robots is:

a. CIS b. MRP c. RFID d. CIM

5. A production planning method that is based on goods being produced based on customer
demand is:

a. pull manufacturing c. push manufacturing

b. MRP-II d. MRP

6. Costs tracked in the production cycle include?

a. indirect labor.
b. machinery and equipment.
c. direct labor.
d. All of the above
7. Which of the following is NOT an objective of cost accounting?

a. provide information for planning

b. provide information for evaluating performance
c. collect and process information used to calculate cost of goods sold
d. None of the above.

8. Cost accounting plays what role in the production cycle?

a. Provides information about product pricing

b. Assists managers determine how many items produced will be sold
c. Conducts environmental scans to determine the strength of an entity's competition
d. All of the above

9. Which of the following documents authorize the removal of raw materials inventory from the
storeroom to a factory location where it will be put into production?

a. Production order
b. Materials Requisition
c. Move ticket
d. Picking ticket

10. Which of the following would NOT be included in manufacturing overhead?

a. Quality control costs

b. Property taxes
c. Insurance
d. All of the above would be included in manufacturing overhead.

11. Job order costing would be most appropriate when

a. a product is homogeneous.
b. it is mass-produced.
c. the products are discretely identifiable.
d. Both 1 and 2.

12. Which of the following threats is related the production operation activity in the production
cycle?

a. Poor product design resulting in excess costs

b. Inaccurate cost data
c. include direct labor costs
d. Poor performance
13. Which of the following controls and/or devices are used to safeguard inventories?

a. RFID tags
b. Access controls
c. Bar code scanners
d. All of the above.

14. Threats in the production cycle do not include:

a. inaccurate data.
b. theft of fixed assets.
c. disruption of operations.
d. All of the above.

15. Which of the following is (are) a valid statement about ABC systems?

a. ABC systems are more efficient than the traditional method in allocating direct material
costs to products.
b. ABC systems are more efficient than the traditional method in allocating direct labor
costs to products.
c. Allocate overhead costs through the use of multiple cost drivers.
d. None of the above.

SELAMAT MENGERJAKAN SEMOGA SUKSES