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AICPA每日一练之BEC【2016-1-28】

高顿网校2016-01-28 09:44Lynn.yu
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A major justification for investments in computer integrated manufacturing (CIM) projects is

A. Stabilization of market share.

B. Increased working capital.

C. Lower book value and depreciation expense for factory equipment.

D. Reduction in the costs of spoilage, reworked units, and scrap.

Answer:D

D is corrent. This is a major emphasis for CIM as well as for the TQM programs which usually precede it.

A is incorrect. Actual or potential market share changes may trigger investments in CIM.

B is incorrect. The normal expectation is that working capital will be reduced as investments shift from current to fixed assets.

C is incorrect. These may be either higher or lower with CIM.

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