Match the terms in the left column with their definitions from the right column:...

___ 1. Bill of materials

a. A factor that causes costs to change

___ 2. Operations list

b. A measure of the number of good units produced in a period of time

___ 3. Master production schedule

c. A list of the raw materials used to create a finished product

___ 4. Lean manufacturing

d. A document used to authorize removal of raw materials from inventory

___ 5. Production order

e. A cost accounting method that assigns costs to products based on specific processes performed

___ 6. Materials requisition

f. A cost accounting method that assigns costs to specific batches or production runs and is used when the product or service consists of uniquely identifiable items

___ 7. Move ticket

g. A cost accounting method that assigns costs to each step or work center and then calculates the average cost for all products that passed through that step or work center

___ 8. Job-time ticket

h. A document that records labor costs associated with manufacturing a product

___ 9. Job-order costing

i. A document that tracks transfer of inventory from one work center to another

___ 10. Cost driver

j. A document that authorizes manufacture of a finished good

___ 11. Throughput

k. A document that lists the steps required to manufacture a finished good

___ 12. Computer-integrated manufacturing

l. A document that specifies how much of a finished good is to be produced during a specific time period

m. A production planning technique that is an extension of the just-in-time inventory control method

n. A production planning technique that is an extension of the materials requirement planning inventory control method

o. A term used to refer to the use of robots and other IT techniques as part of the production process