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Costing for materials

Total questions: 6

Worksheet time: 3mins

Name
Class
Date
1.

Which one of the statement is not TRUE about Economic Order Quantity?

a)

EOQ is achieved when total inventory cost is at the lowest level

b)

EOQ is the order quantity that minimizes the total holding cost and ordering cost

c)

This production-scheduling model was developed in 1993 by Ford W. Harris and has been refined over time.

d)

It is one of the oldest classical production scheduling models.

2.

Which of the following is the objective of material control?

a)

To provide adequate storage facilities and operates efficient stock control system.

b)

To provide for required quality of materials​​

c)

To maintain materials cost within budget.​

d)

To maintain proper planning and scheduling of materials requirements

3.

These documents are source documents in Purchasing Procedure EXCEPT:

a)

Invoice

b)

Purchase Order

c)

Receipt

d)

Purchase Requisition Note

4.

Inventory record will be updated continuously after each purchase or sale, this is an advantage of .....

a)

Periodic Inventory System

b)

Perpetual Inventory System

5.

Carrying costs of inventory consists of

a)

the cost of physical storage such as cost of space,

handling and upkeep expenses, insurance, cost of obsolescence, etc.

b)

the cost of purchase such as delivery costs

6.

Inventory turnover ratio is a financial ratio showing how many times a company has sold and replaced inventory during a given period. What does the inventory turnover tells you?

a)

A high turnover implies weak sales and possibly excess inventory, also known as overstocking.

b)

A high ratio, on the other hand, implies either strong sales or insufficient inventory. The former is desirable while the latter could lead to lost business.