Which of the following is NOT an objective of a material control system?
AMinimising production interruption
BMaximising employee bonus
CReducing wastages
DOptimising material cost
Answer & Solution
Correct answer: B. Maximising employee bonus
1. Ch 2 §2.2.1 lists the objectives of a material control system.
2. Stated objectives include minimising production interruption, optimising material cost, reducing wastage, ensuring adequate information and timely order completion.
3. Employee-bonus maximisation belongs to the labour-cost / incentive scheme domain (Ch 3), not material control.
4. Therefore the option that does not belong is maximising employee bonus.
_Source: ICAI BoS Inter Paper 3, Ch 2 "Material Cost", §2.2.1 ¶1-5_
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