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?
- Disposal
- Maintaining
- Logistics
- Purchasing
Which of the life-cycle viewpoints is the revenue-oriented viewpoint?
Which of the following is a trait of a traditional manufacturing system?
- Push through system
- value-chain focus
- total quality control
- 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?
- Material handling
- repairs and maintenance
- custodial services
- 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?
- Performance
- Durability
- Reliability
- 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?
- Strategic pricing
- cost volume profit analysis
- 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
- Business
- Business Philosophy and Ethics
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18. A competitive environment means that organizations will be
a. producing increasingly high-volume, low-variety products and services.
b. focused internally on efficiency.
c. viewing their actions independent of
competitors, suppliers and customers.
d. managing cause and effect linkages to customer satisfaction.
21. Which of the following is NOT true about activity-based responsibility accounting?
a. The emphasis changes from cost reduction through change to cost control.
b. The emphasis includes financial results as well as how things are done.
c. Responsibility moves from one dimension to two dimensions.
d. It moves from a control system to a performance management system.
22. Which of the following is NOT a limitation of activity-based responsibility accounting?
a. Change efforts are often fragmented.
b. Change efforts lack connection to mission.
c. Change efforts lack connection to strategy.
d. Change efforts are driven by value-added analysis.
27. Which of the following is NOT an advantage of strategic-based responsibility accounting?
a. It includes perspectives that serve as a source of competitive advantage.
b. Change efforts
are directed by the mission and strategy.
c. Responsibility is centralized within the organization.
d. All are advantages of strategic-based responsibility accounting.
30. Which is NOT a major difference between activity-based measures and strategic-based measures?
a. Strategic-based measures are linked to strategy.
b. Strategic-based measures are used to align objectives.
c. Strategic-based measures are balanced measures.
d. All are major differences.
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Solution Preview
18. A competitive environment means that organizations will be
d. managing cause and effect linkages to customer satisfaction.
21. Which of the following is NOT true about ...
Solution Summary
Response discusses about the activity-based responsibility accounting