ACCA每日一小考-9.7号答案解析

ACCA每日一小考-9.7号答案解析
Which three of the following costs are likely to rise when Just In Time manufacturing is introduced?

A. Customer order costs.
B. Opportunity cost of lost production due to reorganisation of labour and machinery for different products.
C. Raw material handling costs.
D. Raw material storage costs.
E. Set-up costs.

正确答案：B,C,E
答案解析：


The correct answers are: Set up costs; Raw material handling costs; Opportunity cost of lost production due to reorganisation of labour and machinery for different products.
These three costs are likely to increase, as batch sizes get smaller.
Remember, the whole aim of JIT is to hold no inventory. Thus raw material storage costs should fall, not rise.
Customer order costs will not be changed by the introduction of JIT.