cost managment∶accounting and control 第十四章解答手册

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1、CHAPTER14QUALITYCOSTMANAGEMENTQUESTIONSFORWRITINGANDDISCUSSION3161.Allqualitycostsareincurredbecausepoorqualitymayordoesexist.2.Preventioncostsareincurredtopreventdefectsinproducts;appraisalcostsarecostsincurredtodeterminewhetherproductsareconformingtospecificat

2、ions;internalfailurecostsareincurredwhennonconformingproductsaredetectedpriortoshipment;externalfailurecostsareincurredbecausenonconformingproductsaredeliveredtocustomers.3.Externalfailurecostscanbemoredevastatingbecauseofwarrantycosts,lawsuits,anddamagetotherep

3、utationofacompany,allofwhichmaygreatlyexceedthecostsofreworkorscrapincurredfrominternalfailurecosts.4.Agree.Itispoorquality,notgoodquality,thatiscostly.Allqualitycostsexistbecausepoorqualitymayordoesexist.5.Interimqualitystandardsareusedtomea-sureafirm’sprogress

4、towardbetterqualitywithinagivenperiod.6.Interimqualityreportsareusedtomeasurequalityimprovementwithrespecttoacurrent-periodstandard;multiple-periodreportsareusedtomeasurequalityimprovementwithrespecttoabaseperiod;long-rangereportsareusedtomeasureprogresstowardac

5、hievingthegoalofzerodefects.7.Bothmonetaryandnonmonetaryincentivescanbeusedtomotivateemployees.Forexample,employeescanbegivenabonusthatisequaltoafixedpercentageofthesavingsfromasuggestionthatimprovedaproduct’squality(referredtoasgainsharing).Additionally,awardso

6、fexcellencecanbeusedtorecognizethoseemployeeswhomakeoutstandingqualitycontributions.8.Firmsshouldspendabout2.5%ofsalesonqualitycosts.Thepotentialsavingsfromqualityimprovementis$31million[$36million(0.18´$200million)–$5million(0.025´$200million)].9.Aqualitycostre

7、portshowstheamountofcostforeachcategoryaswellastherelativecostofeachcategory.Thisreportrequiresmanagerstoidentifythecoststhatshouldappearinthereport,toidentifythecurrentqualityperformancelevel,andtobeginthinkingaboutthelevelofqualityperformancethatshouldbeachiev

8、ed.10.Twomajorreasonswhytheaccountingdepartmentshouldberesponsibleforproducingqualitycostreports:(1)theyhavetheexpertiseandtraining,and(2)theyhavetheobjectivity.11.IS