Creado por Jamie Plym
hace alrededor de 3 años
|
||
Pregunta | Respuesta |
Avoidable cost | A cost that can be eliminated by choosing one alternative over another in a decision. This term is synonymous with differential cost and relevant cost. |
Bottleneck | A machine or some other part of a process that limits the total output of the entire system. |
Constraint | A limitation under which a company must operate, such as limited available machine time or raw materials, that restricts the company’s ability to satisfy demand. |
Differential cost | A future cost that differs between any two alternatives. |
Differential revenue | Future revenue that differs between any two alternatives. |
Incremental cost | An increase in cost between two alternatives. |
Joint costs | Costs that are incurred up to the split-off point in a process that produces joint products. |
Joint products | Two or more products that are produced from a common input. |
Make or buy decision | A decision concerning whether an item should be produced internally or purchased from an outside supplier. |
Opportunity cost | The potential benefit that is given up when one alternative is selected over another. |
Relaxing (or elevating) the constraint | An action that increases the amount of a constrained resource. Equivalently, an action that increases the capacity of the bottleneck. |
Relevant benefit | A benefit that should be considered when making decisions. |
Relevant cost | A cost that should be considered when making decisions. |
Sell or process further decision | A decision as to whether a joint product should be sold at the split-off point or sold after further processing. |
Special order | A one-time order that is not considered part of the company’s normal ongoing business. |
Split-off point | That point in the manufacturing process where some or all of the joint products can be recognized as individual products. |
Sunk cost | A cost that has already been incurred and that cannot be changed by any decision made now or in the future. |
Vertical integration | The involvement by a company in more than one of the activities in the entire value chain from development through production, distribution, sales, and after-sales service. |
¿Quieres crear tus propias Fichas gratiscon GoConqr? Más información.