Académique Documents
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Information
Systems
9th Edition
Marshall B. Romney
Paul John Steinbart
13-1
The Production Cycle
Chapter 13
13-2
Learning Objectives
Direct Labor:
A job-time ticket is a paper document used
to collect data about labor activity.
This document records the amount of time a
worker spent on each specific job task.
Workers can enter this data using online ter
minals at each factory workstation.
Manufacturing Overhead:
What is manufacturing overhead?
– all manufacturing costs that are not ec
onomically feasible to trace directly to
specific jobs or processes
Machine
operations
(1, 1)
©2003 Prentice Hall Business Publishing, 13-46
Accounting Information Systems, 9/e, Romney/Steinbart
Learning Objective 6
Production
cycle
Cost of goods
manufactured Labor needs
Labor
Reports costs
Bill of materials
Product Planning and
Operations list
design scheduling
WIP Orders,
Costs tickets and
requisitions
Finished goods
Cost Production
accounting Tickets and requisitions operations
©2003 Prentice Hall Business Publishing, 13-50
Accounting Information Systems, 9/e, Romney/Steinbart
Production Cycle
Data Model
What are the relationships among work in pr
ocess and the three event entities?
– all are one-to-many
What do they reflect?
Each production run may involve a number o
f raw materials issuances, labor operations,
and machine operations.
Each of those activities, however, is linked to
a specific production run.
Employees
(1, 1)
(1, N)
Supervisor