Horngren’s Cost Accounting A Managerial Emphasis, Canadian 9th edition soluti...
Flow chart a technique of process communication
1. Flow Charts Understanding and communicating how a process works
2. Flow charts are easy-to-understand diagrams showing how steps in a process fit together. This makes them useful tools for communicating how processes work, and for clearly documenting how a particular job is done. MEANING:
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5. Standard symbols for drawing process flowchart Flowcharts use special shapes to represent different types of actions or steps in a process. Lines and arrows show the sequence of the steps, and the relationships among them. There are many symbols used to construct a flow chart; the more common symbols are shown below:
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7. Within each symbol, write down what the symbol represents. This could be the start or finish of the process, the action to be taken, or the decision to be made. Symbols are connected one to the other by arrows, showing the flow of the process.
12. process Flowchart (Process Flow Mapping) Process flowchart or PFD is also known as the system flow diagram or SFD. The main reason of using process flowchart is to show the relation between major parts of the system. Process flowchart or PFD does not include minor parts or components of the system like piping ratings or piping systems. In many organizations, users term process flow diagrams as flow sheet.
