Quiz 7: Conversion Business Process


Bill of Material (BoM) It can be termed as a list of the essential components or parts which are required to produce a particular good. The information about the required quantity of each component and the (Manufacturer's Part Number) MPN for production can be extracted from such BoM. It provides the detailed data about the assemblies and sub-assemblies of each item in the form of a multi-level document. Several reasons that concern the accountants with the bills of material development are can be seen. Referring to table 2.1 in chapter 2, it can be seen that the accounting/finance function of a business shows how important these functions are to be business. The supportive roles of the business management like relation of cost and supply chain management with the basic functions like forecasting, budgeting and planning requires the creation of bills of material on the part of accountants. Only the BoM can show what a business really needs to plan about, make budgets of, and what forecasting should be done by the accountant. The accountants can't make these decisions if nothing related to the needs of goods is given to them. Moreover, for management to make appropriate decisions, and reports; accountants must know the contents in the bill of material, and must understand it. So that the measurement of performance, and management's roles can be performed.

Conversion Process It is the process of conversion of raw material into finished goods by directing raw material and labor into the process, in order to meet the demands of the customers. The process also keeps the track of all the accounting information of man and material included in the process of transformation of raw material into work-in-process and work-in-process into finished goods in order to calculate the cost of the manufactured goods. Consideration of all the options for the option which is an activity of the conversion process: The product authorization takes place where the company decides what type of goods and in which quantity, it requires to be produced. It should be considered as the foremost activity of the production process of conversion. Thus, the option a is correct. The required labor and raw material must be collected at its best price and quality firstly. Then, only the production process of conversion can be initiated. It should be considered as the second activity of the conversion process. Thus, the option b is correct. The assignment of required labor and equipment at the right place is necessary to perform the desired work with in the decided time. So, the disruption in the process can be avoided. The labor and equipment is required to be directed towards the performance of work according to the process should be considered as the next activity. Thus, the option c is correct. As the input material is converted into output goods, so, the conversion cycle would be completed by transferring the desired output or the finished goods into inventory. Such transfer should be considered as the last activity of the conversion process. Thus, the option d is correct. The option e indicates that all the above stated options are correct. As all activities that are authorized production, issue of raw material, perform work and transfer of completed production are the part of basic conversion cycle. Thus, the option img is correct.

Unified Modeling Language (UML) data models These are the representation of databases' conceptual contents in a graphical manner and not in a written manner. And this helps the database users to easily understand what the database designers are trying to convey. Foreign key A table is connected to another table through an attribute or a combination of them and that attribute is known as foreign key. Primary key of another table gets attached to this attribute and that's how an association is created and tables are connected to each other. Relational tables Relational databases work on relational tables and these tables are the combination of data elements. A table is created when an intersection of vertical columns and horizontal columns happen and cells are created at these intersections. In the question, the process of brewing beer of the company R is given, which converts the raw ingredients of beer into the beer which is well brewed. The company is well known for its new and unique recipes prepared by it. Ingredients that are needed to brew the beer, procedure of brewing the beer, equipment needed, and employee's type needed in the process is included in the recipe. It is further given that every step needs multiple ingredients, multiple equipment, and only one type of employees. a. UML model needed to explain the process of brewing of beer in company R is given below: img In the above diagram, looking at the multiplicities, a few associations can be seen between the classes. It can be seen that the recipe steps and equipment are associated to each other with a many-to-many relationship, which means that many equipment are needed in many recipe steps. Further, brewing steps and employees are associated to each other with a one-to-many relationship, which means that each step includes a bunch of employees. Brewed beer and copper tanks are associated to each other with a one-to-many relationship, which means that each copper tank stores a bunch of brewed beer lots. Employee type and employee are associated to each other with a one-to-many relationship, which means that each employee type contains a bunch of employees. Recipe steps and employee type are related to each other with one-to-many relationship, which means all the steps involves one type of employees only. Equipment and employees are related to each other with a many-to-many relationship, which means that all the equipment needs many employees to handle it. b. The list relational table to support the above UML diagram is given below where PK is Primary key: Relational table for resources is given below: Beer ingredient [Ingredient number (Ingred) (PK), ingredient description, ingredient quantity] Brewed beer [Beer name (PK), Beer description, beer quantity, planned ageing time] Brewing equipment [Equipment item number (PK), Equipment item description] Copper tanks [Tank number (PK), Tank capacity (in gallons), actual ageing time, quantity held, beer name (FK)] Relational table for events is given below: Brew steps [Brew steps number (PK), recipe steps (FK), Brew order (FK)] Brew order [Order number (PK), Order date, quantity (in gallons), Employee number (FK)] Relational table for agents is given below: Employee [employee number (PK), Employee name, Employee type (FK)] Relational table for types is given below: Brewing recipe [Recipe step number (PK), Recipe step description, Beer name (FK), Employee type (FK)] Employee type [Employee type (PK), Employee type description, Number of employees in this type] Linking tables are given below: Beer ingredients [Ingredient number (ingred) + brewing recipe step number (PK), -Recipe steps quantity use in the recipe] Beer ingredients [Ingredient number + Step number (PK), actual quantity used in -brew steps the steps] Equipment [Equipment item + Brew step (PK), actual time) -brew steps Equipment [Equipment item + Recipe step (PK), planned time] -recipe steps Equipment [Employee number + Brew step number (PK), Time spent] -brew steps Employee [Employee number + Equipment number (PK), qualifying date for -equipment of the employee]