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NEW QUESTION: 1
기본적으로 균질 한 제품을 생산하는 것이 특징 인 회사는 비용을 평균하고 단위 비용 데이터를 관리하기 위해 다음 방법 중 어떤 방법을 사용할 것입니까?
A. 공정 원가 계산.
B. 직접 원가 계산.
C. 작업 주문 원가 계산.
D. 흡수 비용.
Answer: A
Explanation:
Like products that are mass produced should be accounted for using process costing techniques to assign costs to products. Costs are accumulated by departments or cost centers rather than by jobs, work-in-process is stated in terms of equivalent units, and unit costs are established on a departmental basis. Process costing is an averaging process that calculates the average cost of all units.

NEW QUESTION: 2
소매 업체가 구매 습관의 무작위성으로 인해 소비자의 불확실한 수요에 직면 할 때 재고에 대한 불확실성 또는 채찍질 효과가 시작됩니다. 다음과 같이 피할 수 있습니다.
A. 향후 증가를 예상하여 구매를 장려 할 수있는 가격 변동.
B. 비용 효율적인 배치로 상품을 구매하거나 제조해야 합니다.
C. 공급망의 조직간에 정보 공유 및 조정.
D. 공급 업체 또는 제조업체의 배급으로 이어지고 제조업체 또는 소매 업체의 비축으로 이어질 수 있는 부족.
Answer: C
Explanation:
Sharing information about sales, inventory, pricing, advertising campaigns, and sales forecasts by all functions and organizations in the supply chain moderates demand uncertainty for all parties. The desired results are (1) minimization of inventories held by suppliers, manufacturers, and retailers; (2) avoidance of stock outs; (3) fewer rush orders; and (4) production as needed by retailers.

NEW QUESTION: 3
Which component of a technology implementation is often overlooked?
A. risk mitigation
B. calculation of ongoing operational expenditure
C. gap analysis
D. user adoption
Answer: D

NEW QUESTION: 4

CREATE TABLE Products.Sales (
SalesId int IDENTIFY(1,1) PRIMARY KEY,
SalesDate DateTime NOT NULL,
SalesAmount decimal(18,2) NULL
)



1. SELECT * FROM
2. (SELECT YEAR(SalesData)) AS Year, DATENAME (MONTH, SalesDate) AS Month, SalesAmount AS Amount
3.
4. ) AS MonthlySalesData
5.
6. FOR Month IN (January, February, March, April, May, June, July, August, September, October, November, December)) AS MonthNamePivot

Answer:
Explanation:
Pending
Please suggest us your answer for this question.