Cornerstones of Cost Accounting 1st Edition by Don Hansen,Maryanne Mowen

تمرين 2

Classifying Departments as Producing or Support-Manufacturing Firm
Classify each of the following departments in a factory that produces creme-filled snack cakes as a producing department or a support department.
a. Janitorial
b. Baking snack cakes)
c. Inspection
d. Mixing
e. Engineering
f. Grounds
g. Purchasing
h. Packaging
i. Icing (frosts top of snack cakes and adds decorative squiggle)
j. Filling (injects creme mixture into baked
k. Personnel
l. Cafeteria
m. General factory
n. Machine maintenance
o. Bookkeeping