The standardized technique that is performed repetitively on different kind of materials to convert them into different finished products is known as __________?

Correct answer: B. operation

  • A. conversion process
  • B. operation
  • C. hybridization
  • D. both a and b

Explanation

An operation is a standardized procedure repeated on different materials to produce different finished products. A conversion process is broader and refers generally to transforming inputs into outputs, so operation is the more precise term.

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Cost accounting measures and analyses the cost of producing goods or providing services for planning, control and pricing decisions. It covers direct and indirect costs, fixed and variable costs, job and process costing, break-even analysis, marginal costing, overhead allocation, and the difference between product cost and period cost.

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