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ANSWER:
2.
EASY
Quality is the total of all characteristics of a product or service that impacts on its
ability to meet the needs of a specific person.
Quality must always be viewed from the users perspective.
Quality is never concerned with what the user thinks, feels, or deems important.
The definition of quality has evolved through time and is more currently
comprehensive than in the past.
ANSWER:
3.
EASY
total quantity of output generated from a limited amount of input during a time
period.
quantity of good output generated from a specific amount of input during a time
period.
quantity of good output generated from the quantity of good input used during a
time period.
total quantity of input used to generate total quantity of output for a time period.
ANSWER:
MEDIUM
81
82
4.
Chapter 8
Which of the following can be used to indicate factors that slow down or cause
unnecessary work in a process?
a.
b.
c.
d.
activity analysis
total quality management
cost of quality
all of the above
ANSWER:
5.
EASY
value-neutral activities
value-added activities
non-value-added activities
none of the above
ANSWER:
EASY
a.
b.
c.
d.
Moving
material
yes
no
no
yes
ANSWER:
7.
Which of the following are undesirable from a consumer perspective but are frequently
needed?
a.
b.
c.
d.
6.
Inspecting
raw material
yes
no
yes
yes
Attaching product
components
yes
no
no
no
Storing
finished goods
no
yes
yes
yes
EASY
__________ places the primary responsibility for quality on the maker or producer.
a.
b.
c.
d.
Pareto analysis
Quality control
Benchmarking
Activity analysis
ANSWER:
EASY
Chapter 8
8.
All attempts to reduce variability and defects in products reflect the implementation of
a.
b.
c.
d.
activity analysis.
statistical process control.
quality control.
control charts.
ANSWER:
9.
MEDIUM
ANSWER:
EASY
value
grade
quality
durability
ANSWER:
12.
EASY
ANSWER:
11.
10.
83
MEDIUM
ANSWER:
MEDIUM
84
13.
Chapter 8
process benchmarking.
results benchmarking.
total quality management benchmarking.
SPC benchmarking.
ANSWER:
14.
EASY
ANSWER:
MEDIUM
ANSWER:
17.
EASY
ANSWER:
16.
15.
MEDIUM
process benchmarking.
results benchmarking.
reverse engineering.
all of the above.
ANSWER:
MEDIUM
Chapter 8
18.
Benchmarking
a.
b.
c.
d.
ANSWER:
19.
EASY
Compares BICs
products and
processes
with own
yes
yes
no
yes
ANSWER:
Copies BICs
products and
processes
directly
yes
no
no
no
Improves on
BICs products
and
processes
yes
no
yes
yes
EASY
ANSWER:
21.
a.
b.
c.
d.
20.
85
MEDIUM
Which of the following is not a critical element in a total quality management system?
a.
b.
c.
d.
employee involvement
activity-based costing
continuous improvement
problem prevention emphasis
ANSWER:
MEDIUM
86
22.
Chapter 8
ANSWER:
23.
MEDIUM
ANSWER:
EASY
ISO certification.
centralized organizational structure.
continuous improvement.
the product life cycle.
ANSWER:
25.
Which of the following is the first element of knowledge needed by a company wanting to
pursue total quality management?
a.
b.
c.
d.
24.
EASY
ANSWER:
EASY
Chapter 8
26.
The more customers a company has, the better off the company is.
A company should spare no expense to provide customer satisfaction.
Most customers stop doing business with a company because of poor product or
service quality.
Cost-benefit analysis can help identify customers that cost more than they are
worth to the company.
ANSWER:
27.
EASY
ANSWER:
EASY
Qualitative
yes
no
no
yes
ANSWER:
29.
28.
87
Quantitative
no
yes
yes
no
EASY
prevention cost.
appraisal cost.
empowerment cost.
Pareto cost.
ANSWER:
EASY
Financial
no
no
yes
no
Nonfinancial
yes
yes
no
yes
88
30.
Chapter 8
worker productivity.
the amount of failure costs incurred.
worker skill level.
just-in-time suppliers.
ANSWER:
31.
EASY
appraisal costs
no
no
yes
yes
ANSWER:
failure costs
no
yes
no
yes
EASY
appeal.
performance.
durability.
price.
ANSWER:
33.
32.
EASY
Recalls are fairly common events for automobile manufacturers. The costs of recalling and
repairing a car create
a.
b.
c.
d.
ANSWER:
EASY
prevention costs
no
yes
no
yes
Chapter 8
34.
ANSWER:
35.
EASY
prevention costs
yes
no
yes
yes
ANSWER:
appraisal costs
no
yes
yes
yes
EASY
Management can decide where to concentrate its quality prevention dollars using
a.
b.
c.
d.
ANSWER:
37.
36.
89
EASY
included in account balances for items such as Work in Process Inventory and
marketing expenses.
detailed in various cost of quality account balances on the Income Statement.
immaterial because no accounts were developed to detail these amounts.
generally spent in the prevention rather than the appraisal category.
ANSWER:
EASY
810
38.
Chapter 8
A significant cost of quality that is not recorded in the accounting records is the
a.
b.
c.
d.
ANSWER:
39.
EASY
ANSWER:
EASY
Which of the following is not one of the three objectives of a quality program?
a.
b.
c.
d.
ANSWER:
41.
A cost of quality report compares current period quality costs in specified categories to
a.
b.
c.
d.
40.
MEDIUM
The most visible embodiment of total quality management in the United States is
a.
b.
c.
d.
ANSWER:
EASY
Chapter 8
42.
Which of the following are categories judged for the Baldrige Award?
a.
b.
c.
d.
Customer
focus
yes
yes
yes
no
Leadership
yes
yes
no
no
MEDIUM
ANSWER:
EASY
ANSWER:
45.
44.
Business
results
yes
yes
yes
no
Benchmarking
no
yes
yes
no
ANSWER:
43.
811
EASY
a.
b.
c.
d.
manufacturing
processes
yes
no
no
yes
ANSWER:
cost of
quality standards
yes
yes
no
no
EASY
quality
documentation
yes
yes
no
yes
812
46.
Chapter 8
ANSWER:
EASY
1,000
750
150
$40
$25
$10
$15
$10,000
$5,000
$25,000.
$15,000.
$18,750.
$3,750.
ANSWER:
48.
MEDIUM
$7,500.
$15,000.
$2,500.
$3,750.
ANSWER:
MEDIUM
Chapter 8
49.
$9,000.
$2,500.
$22,500.
$2,250.
ANSWER:
50.
MEDIUM
$15,000.
$13,500.
$11,250.
$8,250.
ANSWER:
MEDIUM
$15,000.
$15,750.
$28,500.
$11,250.
ANSWER:
52.
51.
813
MEDIUM
The profit lost by selling defective units at Logan Company totals $1,440. The total
rework cost for 700 units is $28,000. The difference between the profit earned on a good
unit and a defective unit is $12. How many total defective units did Logan Company
produce?
a.
b.
c.
d.
120
740
736
820
ANSWER:
MEDIUM
814
53.
Chapter 8
Coffin Companys cost of compliance is $58,000. Appraisal cost is $21,000 and failure
cost is $32,000. The companys total quality cost is
a.
b.
c.
d.
$53,000.
$79,000.
$90,000.
$111,000.
ANSWER:
MEDIUM
SHORT ANSWER/PROBLEMS
1.
Chapter 8
2.
815
What is the relationship between the incurrence of the various types of quality costs and
the quantity of output that meets specification?
ANSWER:
As the number of conforming units increases, both types of failure costs
decrease rapidly. To decrease failure costs, more prevention costs must be incurred.
Identifying defective products before they leave the factory can decrease the external
failure costs immensely. Although, such identification may increase internal failure costs. A
greater emphasis on prevention will decrease appraisal costs and also failure costs. Thus,
over time, overall quality costs will decrease.
MEDIUM
3.
4.
5.
How do control charts mesh with the concept of total quality control (TQC)?
ANSWER:
Control charts are graphical, statistical presentations that identify
occurrences of products or services as to whether they fall within some measure of
performance. Upper and lower limits of acceptability are displayed on the chart. TQC
expects all products to meet specifications. Thus, no measures of units or services
performed should exceed these limits.
MEDIUM
816
6.
Chapter 8
Compare and contrast four characteristics of product quality and of service quality.
ANSWER:
Exhibit 8-2 provides eight characteristics of product quality and Exhibit
8-3 provides five characteristics of service quality. Depending on the characteristics
chosen, student answers will differ. There should, however, be some discussion of a
primary difference in that a product tends to last for some time, while a service is typically
for a moment in time. Given this difference, it is important that product quality
characteristics address longer-term issues (such as durability and serviceability) than a
service quality might.
MEDIUM
7.
Discuss the relationship between benchmarking and total quality management (TQM).
ANSWER:
TQM is a system of the organization that emphasizes continuous
improvement processes that meet or exceed customer quality expectations. It emphasizes
quality principles throughout the firm. Benchmarking is the process of investigating,
comparing, and evaluating a companys processes, products, and/or services against those
of companies believed to be the best in class. Benchmarking stresses quality
improvement by finding out how other firms are doing what you do better and attempting
to pattern your own processes after what these firms are doing and striving to improve
those processes. Benchmarking has been implemented by many firms that have adopted
JIT and that have insisted their suppliers do the same. These firms gain insight on how to
follow JIT by communicating with other firms.
MEDIUM
8.
Chapter 8
9.
817
Discuss increased competition and improved problem solving skills as they relate to
benchmarking.
ANSWER:
Increased competition and improved problem solving skills are two benefits
of benchmarking. Benchmarking helps companies become more competitive in their
markets by examining what competitors do in relation to organization practices. Once
these differences are determined, the organization will be in a better position to make
changes that will help make the organization more competitive. Benchmarking also
increases problem-solving skills among employees in the organization by providing a
framework in which to operate more effectively. An increase in problem solving ability
should promote teamwork with the organization, which is critical to not only
benchmarking, but to total quality control.
1,500
800
200
$50
$30
$12
$20
$17,500
$9,500
11.
12.
818
13.
Chapter 8
14.
$9,000
25,700
250,000
70,000
Compute the total profits lost by Widget from selling scrap units during its first year of
operations.
ANSWER:
Price for good units: $456,000 2,400 = $190
Price for defective units: $6,250* 100 = $ 62.50
*25 pounds 100 pieces $2.50/pound.
Profits lost: 100 ($190.00 $62.50) = $12,750
MEDIUM
Chapter 8
16.
$25,700
9,000
12,750
$47,450
819