Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen

تمرين 18

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