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질문 # 150
According to the ISO 14001 standard, which of the following is not included in the requirements for a quality management system?
정답:C
질문 # 151
On August 1 Jones leased property to Smith for a 5-year period. The annual US $20,000 lease payment is payable at the end of each year. The expected residual value at the end of the lease term is US $10,000. Jones's implicit interest rate is 12%. The cost of the property to Jones was US $50,000, which is the fair value at the lease date. The present value of an ordinary annuity of I for five periods is 3.605. The present value of I at the end of five periods is .567. At the inception of the lease, the recorded gross investment is:
정답:B
설명:
For a finance lease, the lesser should record the gross investment in the lease at the undiscounted sum of the minimum payments the total of the lessee's required payments, excluding contingent rent and costs for services and taxes to be paid by and reimbursed to the lesser and any guaranteed residual value) and any Unguaranteed residual value. The gross investment is the same regardless of whether any residual value is guaranteed. The five periodic payments of US $20,000 equal US $100,000. The expected residual value including guaranteed and unguaranteed portions equals US $10,000. The gross investment should be US $110,000$100,000 + $10,000).
질문 # 152
To remove the effect of seasonal variation from a time series, original data should be:
정답:B
설명:
Seasonal variations are common in many businesses. To remove the effect of seasonal variation from a time series, the original data with the four trends) is divided by the
seasonal norm.
질문 # 153
Heniser Pet Foods manufactures two products. X and Y. The unit contribution margins for Products X and Y are US $30 and US $50, respectively. Each product uses Materials A and B. Product X uses 6 pounds of Material A and 12 pounds of Material B. Product Y uses 12 pounds of Material A and 8 pounds of Material B. The company can purchase only 1,200 pounds of Material A and 1,760 pounds of Material B. The optimal mix of products to manufacture is:
정답:B
설명:
Linear programming is a technique used to maximize a contribution margin function or to minimize a cost function, subject to constraints such as scarce resources or minimum/maximum levels of production. Thus, linear programming is often used for planning resource allocations. In this problem, the equation to be maximized, called the objective function, is: US $30X + $50Y. This equation is to be maximized subject to the constraints on materials. The two constraint functions are:
Material A: 6X+12Y1.200 Material B: 12X + 8Y 1,760
One way to solve this problem is to graph the constraint lines and determine the feasible area. The optimal production level is at an extreme point within the feasible area. The graph shows that a production level of 120 units of X and 40 units of Y is a feasible production level that maximizes the contribution margin.
질문 # 154
A company in the process of analyzing inventory safety stock levels is having difficulty because demand vanes widely from one week to the next. However, it has been discovered that demand occurs according to a probability distribution. Which of the following is a stochastic model that the company could use in this situation?
정답:B
설명:
A stochastic model is probabilistic. Markov processes quantify the likelihood of a future event based on the current state of the process.
질문 # 155
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