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SYSTEMS CONCEPTS

In general, systems are described by the following pattern: (1) interrelated parts, (2) processes, and (3) objectives. Operational models of systems also identify inputs and outputs.

The dishwashing system of a university cafeteria consists of the following steps. First, students dispose of any waste paper (e.g., napkins) in a trash can, then they file by an opening to the dishwashing area and drop off their trays. Persons 1 and 2 take the trays; rinse the extra food down the disposal; and stack the dishes, glasses, and silverware in heavy-duty plastic racks. These racks slide along a conveyor into the automatic dishwasher. When the racks emerge from the other end of the dishwasher, they contain clean, germ-free items. Person 3 removes the racks and, with Person 4, empties them of clean items, stacking the dishes, silverware, glasses, and trays for future use. The empty racks are returned to the starting position in front of Persons 1 and 2. The following items are associated with this dishwashing system:

a. Automatic dishwasher
b. Racks to hold the dirty glasses, silverware, and dishes
c. Electricity
d. Water
e. Waste disposal
f. Sinks and sprayers
g. Dish detergent
h. Gas heater to heat water to 85 degrees Celsius
i. Conveyor belt
j. Persons 1, 2, 3, and 4
k. Clean, germ-free dishes
l. Dirty dishes
m. Half-eaten dinner
n. Aprons

Required:

1. What is the objective of the dishwashing system? What processes can you identify?

2. Classify the items into one of the following categories:

a. Interrelated parts

b. Inputs

c. Outputs

3. Draw an operational model for the dishwashing system.

4. Discuss how a cost management information system is similar to and different from the dishwashing system.

Cost Accounting, Accounting

  • Category:- Cost Accounting
  • Reference No.:- M91575102

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