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NEW QUESTION: 1
제조 회사는 다양한 유형의 부품 조합이 필요한 여러 제품군을 생산합니다. 제조업체는 다양한 비용 풀을 식별했습니다. 그중 하나는 자재 처리 비용으로 구성됩니다. 이 비용 풀에는 자재 수령, 자재 넣기, 재고에 자재 보관 및 워크 스테이션으로 자재 이동과 관련된 근로자의 임금 및 직원 혜택이 포함됩니다. 자재 취급 장비 지게차의 감가 상각 및 유지 관리) 및 사용 비용 및 기타 관련 비용. 다음 중 자재 취급 비용을 다양한 제품에 할당하기위한 가장 적절한 비용 동인은 다음과 같습니다.
A. 생산 된 유닛 수.
B. 직접 노동 시간.
C. 사용 된 부품 수.
D. 관련된 공급 업체 수.
Answer: C
Explanation:
Cost drivers should be related to the costs accumulated in cost pools. The number of parts used has a direct cause-and-effect relationship with materials handling costs. The more parts used. the more handling is involved.

NEW QUESTION: 2
どちらがスクラムの柱ではないのですか？
A. 適応
B. 検査
C. 経験主義
D. 透明度
Answer: C

NEW QUESTION: 3
What is a basic assumption for an architect using the HPE Servers TCO calculator to justify a customer's migration away from a fully depreciated set of hardware?
A. When the customer's older systems are under a support contract, a new system can sometimes pay for itself simply by not renewing the older support contracts.
B. The Net Present Value (NPV) is the difference between the value of the older systems and the cost of the new systems.
C. The opportunity costs of not migrating from a legacy environment to an HPE Converged Infrastructure Solution, in terms of IT Efficiency and User Productivity, will always justify the purchase.
D. By analyzing the project's internal rate of return (IRR), it is possible to determine if the lower IRR will make it more desirable to undertake the project.
Answer: B