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accounting.
The Traditional Manufacturing
Environment Documents in the Batch Processing
System
The context-level data flow diagram (DFD) in A manufacturing process such as that in Figure
Figure 7-1 illustrates the central role of the 7-2 could be triggered by either individual
conversion cycle and its interactions with other sales orders from the revenue cycle or by a
business cycles. Production is triggered by sales forecast the marketing system
customer orders from the revenue cycle and/or provides. For discussion purposes, we will
by sales forecasts from marketing. These assume the latter. The sales forecast shows
inputs are used to set a production target and the expected demand for a firm’s finished
prepare a production plan, which drives goods for a given period.
production activities. Purchase requisitions for
the raw materials needed to meet production The production schedule is the
objectives are sent to the purchases formal plan and authorization to begin
procedures (expenditure cycle), which prepares production. This document describes
purchase orders for vendors. Labor used in the specific products to be made, the
production is transmitted to the payroll system quantities to be produced in each
(expenditure cycle) for payroll processing. batch, and the manufacturing
Manufacturing costs associated with timetable for starting and completing
intermediate work-in-process and finished production
goods are sent to the general ledger and
financial reporting system. The bill of materials (BOM), an
example of which is illustrated in
Depending on the type of product being Figure 7-4, specifies the types and
manufactured, a company will employ one quantities of the raw material (RM) and
of the following production methods: subassemblies used in producing a
single unit of finished product.