Which of the following is not an advantage of strategic-based responsibility accounting?

When a computer manufacturing company addresses supplier production problems, it is focusing on?

The operational activity of moving inventory is classified as a?

The last link of the internal value chain is?

Analyzing how cost and other financial factors vary as different bundles of activities are considered to strengthen a firm's strategic position is the process of?

The period of time when sales increase at an increasing rate is called the?

Which of the following is NOT a stage of the consumable life-cycle viewpoint?

1. Disposal
2. Maintaining
3. Logistics
4. Purchasing

Which of the life-cycle viewpoints is the revenue-oriented viewpoint?

Which of the following is a trait of a traditional manufacturing system?

1. Push through system
2. value-chain focus
3. total quality control
4. high employee involvement

JIT manufacturing differs from traditional manufacturing by?

the treatment of direct materials and direct labor for product costing 

Which of the following manufacturing costs is assigned to products in JIT environment using direct tracing?

1. Material handling
2. repairs and maintenance
3. custodial services
4. all the above

The major source of information for activity management system is

An activity based costing system

What is the purpose of driver analysis

identify root causes of activity cost 

what is an example of a value added activity?

supervision of production workers

The process that focuses on non value added activities are called?

A technique for improving performances of activity and processes that compares the number of times an activity can be performed to the number actually performed is called

Actual capacity reporting 

What's not true about activity based responsibility?

the emphasis changes from cost reduction through change to cost control

what is not an advantage of strategic based responsibility accounting?

Responsibility is centralized within the organization

The outcome measures that relate to customers are called

An example of a lead measure

Diversifying customers and product lines are initiatives important to

Which of the following is NOT a dimension of quality?

1. Performance
2. Durability
3. Reliability
4. All of the above

decreases total quality cost by decreasing the number of defective units

What is true about long range quality report?

This report measures actual cost of quality versus what quality cost would be at an ideal or targeted zero defect standard. 

In activity based management, which quality cost would be considered value added?

Managers need quality cost information for which decisions?

1. Strategic pricing
2. cost volume profit analysis
3. cost benefit of quality improvement programs

The quality report that compares the current actual quality costs with short run budgeted quality targets is the

Interim quality performance report

Labor and overhead incurred for rework of defective products found by an inspector is an

Environmental internal failure cost would be defined as

costs of activities performed because contaminants and waste have been produced, but not discharged into the environment

The lowest environmentalists are attainable at the 

Which of the following responsibility accounting systems translates the strategy of an organization into operational objectives and measures?

Which is a major difference between activity

Which of the following is not considered a measure of performance in the balance scorecard?

Which of the following would be considered a non