篩選結(jié)果 共找出469題

A new product is being developed. The development will take one year and the product is expected to have a life cycle of two years before it is replaced.Which of the following statements are true of life cycle costing?Statement 1 It is useful for assessing whether new products have been successful.Statement 2 The individual profitability for products is less accurate.

A

Both statements are true

B

Both statements are false

C

Statement 1 is true and statement 2 is false

D

Statement 2 is true and statement 1 is false

A chain of coffee shops has implemented a Total Quality Management system to ensure high quality and consistency across all outlets. As part of the scheme, the chain offers a free replacement drink to any customer not completely satisfied with their purchase. Which of the following BEST describes the cost of providing replacement drinks?

A

An external failure?cost

B

An internal failure cost

C

A prevention cost

D

An appraisal cost

Which costing method is based around a calculation involving a desired profit margin and a competitive market price?

A

Activity Based Costing

B

Total Quality Management

C

Target costing

D

Life cycle costing

Which ONE of the following is an advantage of Activity Based Costing?

A

It provides more accurate product costs

B

It is simple to apply

C

It is a form of marginal costing and so is relevant to decision making

D

It is particularly useful when fixed overheads are very low

In the context of quality costs, what would customer compensation costs and test equipment running costs be classified as?

A

Customer compensation costs????????????????? Test equipment running costs

???? Internal failure costs???????????????????????????????????? Prevention costs

B

Customer compensation costs????????????????? Test equipment running costs

???? Internal failure costs?????????????????????????????????? Appraisal costs

C

Customer compensation costs????????????????? Test equipment running costs

??? ??External failure costs????????????????????????????????? ?Appraisal costs

D

Customer compensation costs????????????????? Test equipment running costs

??? External failure costs?????????????????????????????????? Prevention costs

The selling price of product K is set at $450 for each unit and the company requires a return of 20% from the product.

What is the target cost for each unit for the coming year?

A

$300

B

$360

C

$400

D

$450

In calculating the life cycle costs of a product, which of the following items would beexcluded??

(i)?Planning and concept design costs

(ii)?Preliminary and detailed design costs

(iii)?Testing costs(iv)?Production costs

(v)?Distribution and customer service costs

A

(iii)

B

(iv)

C

(v)

D

None of them

As part of a process to achieve a target cost, GYE Inc are interviewing prospective customers to determine why they would buy the product and how they would use it.What term best describes this process?

A

Value analysis

B

Operational research

C

TQM

D

Lifecycle costing

A customer returns a faulty product to a firm for repair under a warranty scheme. The firm operates a total quality management system.Which of the following best describes the cost of the repair?

A

An?internal failure?cost

B

An?external failure?cost

C

An?appraisal cost

D

A prevention cost

The following four data pairs have been obtained： (1, 5), (2, 6), (4, 9), (5, 11). Without carrying out any calculations, which of the following correlation coefficients best describes the relationship between x and y?

A

-0.98

B

-0.25

C

0.98

D

?0.25