A. Revenues Minus All Direct Labor Costs B. Revenues Minus All Direct Material Cost of Goods Sold C. Revenues Minus Manufacturing Overhead

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QUIZ: Multiple Choice

1.) The cost operation such as wages, salaries, depreciation, utilities and rent are
summed together to calculate
A. Throughput costs
B. Investments
C. Operating costs
Answer: C
2.) DBR Method for planning and managing operations in the theory of
constraints means:
A. Direct-Back-Resource
B. Drum-Buffer-Rope
C. Delay-Batch-Return
Answer: B
3.) Throughput contribution equals:
A. revenues minus all direct labor costs
B. revenues minus all direct material cost of goods sold
C. revenues minus manufacturing overhead
Answer: B
4.) A bottleneck is?
A. A resource whose capacity is less than or equal to the needs
B. The latest resource
C. A resource placed at the center workflow
Answer: A
5.) In DBR, buffer is:
A. The finished goods inventory
B. Production time available on the resource bottleneck
C. The stock buffer that protects the resource bottleneck
Answer: C

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