Solution manual cost management HMCost3e SM ch14
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Solution manual cost management HMCost3e SM ch14
CHAPTER 14QUALITY AND ENVIRONMENTALCOST MANAGEMENTDISCUSSION QUESTIONS1Quality of design is a function of the product's specifications, whereas qualit Solution manual cost management HMCost3e SM ch14 ty of conformance IS a measure of how a product meets Its specifications.2All quality costs are incurred because poor quality may or does exist3The zero-defects approach emphasizes conforming to specifications, upper and lower limits are set for product variation, and any unit that falls within thos Solution manual cost management HMCost3e SM ch14 e limits is deemed acceptable (units outside the range are defined as defective). The robust qualityapproach emphasizes "fitness for use." There is noSolution manual cost management HMCost3e SM ch14
range within which variation IS acceptable. Thus, any unit not meeting the target is defective.4Under the robust quality approach, any variation fromCHAPTER 14QUALITY AND ENVIRONMENTALCOST MANAGEMENTDISCUSSION QUESTIONS1Quality of design is a function of the product's specifications, whereas qualit Solution manual cost management HMCost3e SM ch14 sed on the idea that any variability from die ideal causes hidden quality losses or costs. The Taguchi quality loss function shows that costs increase at an increasing rate as variability increases. This function is symmetric.5Prevention costs are incurred to prevent defects in products; appraisal c Solution manual cost management HMCost3e SM ch14 osts are costs incurred to determine whether products are conforming to specifications; internal failure costs are incurred when nonconforming productSolution manual cost management HMCost3e SM ch14
s are detected prior to shipment, and external failure costs are incurred because nonconforming products are delivered to customers.6External failure CHAPTER 14QUALITY AND ENVIRONMENTALCOST MANAGEMENTDISCUSSION QUESTIONS1Quality of design is a function of the product's specifications, whereas qualit Solution manual cost management HMCost3e SM ch14 xceed the costs of rework or scrap incurred from internal failure costs7Agree. It is poor quality, not good quality, that is costly. All quality costs exist because poor quality may or does exist.8interim quality standards are used to measure a firm's progress toward better quality within a given pe Solution manual cost management HMCost3e SM ch14 riod.9interim quality reports are used to measure quality improvement with respect to a current-period standard; multiple-period reports are used to mSolution manual cost management HMCost3e SM ch14
easure quality improvement with respect to a base period, and long-range reports are used to measure progress toward achieving the goal of zero defectCHAPTER 14QUALITY AND ENVIRONMENTALCOST MANAGEMENTDISCUSSION QUESTIONS1Quality of design is a function of the product's specifications, whereas qualit Solution manual cost management HMCost3e SM ch14 gs from a suggestion that improved a product s quality (referred to as gainsharing). Additionally, nonmonetary awards of excellence can be used to recognize those employees who make outstanding quality contributions. Gainsharing pro-vides cash incentives for a company's entire workforce that are key Solution manual cost management HMCost3e SM ch14 ed to quality or productivity gains.11Firms should spend about 2.5 percent of sales on quality costs. The potential savings from quality improvement iSolution manual cost management HMCost3e SM ch14
s $31 million ($36 million (0.18 X $200 million) -$5 million (0.025 X $200 million)].12It is possible to improve quality and lower costs by changing tCHAPTER 14QUALITY AND ENVIRONMENTALCOST MANAGEMENTDISCUSSION QUESTIONS1Quality of design is a function of the product's specifications, whereas qualit Solution manual cost management HMCost3e SM ch14 cost for each category as well as the relative cost of each category This report requires managers to identify the costs that should appear in the report, to identify the current quality performance level, and to begin thinking about the level of quality performance that should be achieved.14-1c 20 Solution manual cost management HMCost3e SM ch14 15 Cengage Learning. All Rights Reserved. May not be scanned. copied oe duplicated, ot posted to a publiclyaccessible website, in whole or in pert14TwSolution manual cost management HMCost3e SM ch14
o major reasons: (1) they have the expertise and training, and (2) they have theobjectivity.15ISO 9000 is a family of international quality standards.CHAPTER 14QUALITY AND ENVIRONMENTALCOST MANAGEMENTDISCUSSION QUESTIONS1Quality of design is a function of the product's specifications, whereas qualit Solution manual cost management HMCost3e SM ch14 business (e.g., in Europe). Also, many companies have found that the process of applying for ISO 9000. while lengthy and expensive, yields important benefits In terms of self-knowledge. U.S. companies are using ISO 9000 certification as a competitive tool, as well.16Ecoefficiency is the belief that Solution manual cost management HMCost3e SM ch14 organizations can produce more competitively priced goods and services that satisfy customer needs while simultaneously reducing negative environmentSolution manual cost management HMCost3e SM ch14
al consequences, resource consumption, and costs.17The four objectives are to (1) reduce environmental impact. (2) reduce environmental liability. (3)CHAPTER 14QUALITY AND ENVIRONMENTALCOST MANAGEMENTDISCUSSION QUESTIONS1Quality of design is a function of the product's specifications, whereas qualit Solution manual cost management HMCost3e SM ch14 innovation, (2) revalorization of products, (3) redesign of products, and (4) new ways of meeting customer needs.19An environmental cost IS a cost Incurred because poor environmental quality exists or may exist.20The four categories of environmental costs are prevention, detection, internal failure, Solution manual cost management HMCost3e SM ch14 and external failure. Prevention costs are costs incurred to prevent degradation to the environment. Detection costs are incurred to determine if (heSolution manual cost management HMCost3e SM ch14
firm is complying with environmental standards. Internal failure costs are costs incurred to prevent emission of contaminants to the environment afteCHAPTER 14QUALITY AND ENVIRONMENTALCOST MANAGEMENTDISCUSSION QUESTIONS1Quality of design is a function of the product's specifications, whereas qualit Solution manual cost management HMCost3e SM ch14 re costs are environmental costs paid for by the firm. Unrealized or societal costs are costs caused by (he firm bu( paid for by third parties (e.g.. members of society bear these COS(S).22Full environmental costing means that all environmental costs are assigned to the product, including societal c Solution manual cost management HMCost3e SM ch14 osts. Full private costing means that only private costs are assigned to products.23An activity-based environmental cost per unit of product signals tSolution manual cost management HMCost3e SM ch14
wo things. First, It indicates how much opportunity exists for improving environmental and economic performance. Second, it is a measure of (he relatiCHAPTER 14QUALITY AND ENVIRONMENTALCOST MANAGEMENTDISCUSSION QUESTIONS1Quality of design is a function of the product's specifications, whereas qualit Solution manual cost management HMCost3e SM ch14 ts Reserved. May not be scanned, copied or duplicated, or posted to a publiclyaccessible website, in wholeGọi ngay
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