(b) The management of Division C has identified the need to achieve cost savings in order to become morecompetitive. They have decided that an analysis and investigation of quality costs into four sub-categories willprovide a focus for performance measure

题目

(b) The management of Division C has identified the need to achieve cost savings in order to become more

competitive. They have decided that an analysis and investigation of quality costs into four sub-categories will

provide a focus for performance measurement and improvement.

Required:

Identify the FOUR sub-categories into which quality costs can be analysed and provide examples (which

must relate to Division C) of each of the four sub-categories of quality cost that can be investigated in order

that overall cost savings might be achieved and hence the performance improved. (8 marks)

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第1题

Quality planning tools are often used to help plan effective quality management activities . （）is one of such tools, which involves company actual or planned project practices to those or other projects to generate ideas for improvement and to provide a basis by which to measure performance.A.BenchmarkingB.Quality metricC.Quality checklistD.Brainstornung

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第2题

You are working on the cost budget for one project. Which of the following is true()A.This process assigns cost estimates to project activities including risks and contingency plans.B.The cost baseline will be used to measure variances and future project performance.C.This process assigns cost estimates for expected future period operating costs.D.The cost baseline is the expected cost for the project.

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第3题

● In order to achieve the major goals of business process improvement, process simplification and improvement, FAA managers need to fully understand the cost, time, and quality of activities performed by employees or machines throughout an entire organization. ABC methods enable （） to cost out measurements to business simplification and process improvement. （） A. computers B. managers C. clients D. consumers

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第4题

2 The Rubber Group (TRG) manufactures and sells a number of rubber-based products. Its strategic focus is channelledthrough profit centres which sell products transferred from production divisions that are operated as cost centres. Theprofit centres are the primary value-adding part of the business, where commercial profit centre managers areresponsible for the generation of a contribution margin sufficient to earn the target return of TRG. The target return iscalculated after allowing for the sum of the agreed budgeted cost of production at production divisions, plus the costof marketing, selling and distribution costs and central services costs.The Bettamould Division is part of TRG and manufactures moulded products that it transfers to profit centres at anagreed cost per tonne. The agreed cost per tonne is set following discussion between management of the BettamouldDivision and senior management of TRG.The following information relates to the agreed budget for the Bettamould Division for the year ending 30 June 2009:(1) The budgeted output of moulded products to be transferred to profit centres is 100,000 tonnes. The budgetedtransfer cost has been agreed on a two-part basis as follows:(i) A standard variable cost of $200 per tonne of moulded products;(ii) A lump sum annual charge of $50,000,000 in respect of fixed costs, which is charged to profit centres, at$500 per tonne of moulded products.(2) Budgeted standard variable costs (as quoted in 1 above) have been set after incorporating each of the following:(i) A provision in respect of processing losses amounting to 15% of material inputs. Materials are sourced ona JIT basis from chosen suppliers who have been used for some years. It is felt that the 15% level of lossesis necessary because the ageing of the machinery will lead to a reduction in the efficiency of output levels.(ii) A provision in respect of machine idle time amounting to 5%. This is incorporated into variable machinecosts. The idle time allowance is held at the 5% level partly through elements of ‘real-time’ maintenanceundertaken by the machine operating teams as part of their job specification.(3) Quality checks are carried out on a daily basis on 25% of throughput tonnes of moulded products.(4) All employees and management have contracts based on fixed annual salary agreements. In addition, a bonusof 5% of salary is payable as long as the budgeted output of 100,000 tonnes has been achieved;(5) Additional information relating to the points in (2) above (but NOT included in the budget for the year ending30 June 2009) is as follows:(i) There is evidence that materials of an equivalent specification could be sourced for 40% of the annualrequirement at the Bettamould Division, from another division within TRG which has spare capacity.(ii) There is evidence that a move to machine maintenance being outsourced from a specialist company couldhelp reduce machine idle time and hence allow the possibility of annual output in excess of 100,000 tonnesof moulded products.(iii) It is thought that the current level of quality checks (25% of throughput on a daily basis) is vital, althoughcurrent evidence shows that some competitor companies are able to achieve consistent acceptable qualitywith a quality check level of only 10% of throughput on a daily basis.The directors of TRG have decided to investigate claims relating to the use of budgeting within organisations whichhave featured in recent literature. A summary of relevant points from the literature is contained in the followingstatement:‘The use of budgets as part of a ‘performance contract’ between an organisation and its managers may be seen as apractice that causes management action which might lead to the following problems:(a) Meeting only the lowest targets(b) Using more resources than necessary(c) Making the bonus – whatever it takes(d) Competing against other divisions, business units and departments(e) Ensuring that what is in the budget is spent(f) Providing inaccurate forecasts(g) Meeting the target, but not beating it(h) Avoiding risks.’Required:(a) Explain the nature of any SIX of the eight problems listed above relating to the use of budgeting;(12 marks)

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第5题

●Quality planning tools are often used to help plan effective quality management activities.(71) is one of such tools, which involves comparing actual or planned project practices to those of other projects to generate ideas for improvement and to provide a basis by which to measure performance.(71)A. BenchmarkingB. Quality metricC. Quality checklistD. Brainstorming

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第6题

The earned value technique is a commonly used method of performance measurement．It integrates project scope，schedule，and cost measures to help the project management team assess project performance．If a project’s Cost Performance Index(CPI＝EV/AC)value less than 1．0，it means that（）。 A．the cost savings for work completed B．the project is ahead of its planned schedule C．the cost overrun for work completed D．1ess work was completed than was planned

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第7题

● Plan Quality is the process of identifying quality requirements and standards for the project and product, and documenting how the project will demonstrate compliance．（75） is a method that analyze all the costs incurred over the life of the product by investment in preventing nonconformance to requirements, appraising the product or service for conformance to requirement, and failing to meet requirements．（75）A．Cost-Benefit analysisB．Control chartsC．Quality function deploymentD．Cost of quality analysis

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(b) The management of Division C has identified the need to achieve cost savings in order to become morecompetitive. They have decided that an analysis and investigation of quality costs into four sub-categories willprovide a focus for performance measure

题目

更多“(b) The management of Division C has identified the need to achieve cost savings in order to become morecompetitive. They have decided that an analysis and investigation of quality costs into four sub-categories willprovide a focus for performance measure”相关问题

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