(b) The management of Division C has identified the need to achieve cost savings in order to become morecompetitive. They have decided that an analysis and investigation of quality costs into four sub-categories willprovide a focus for performance measurement and improvement.Required:Identify the FOUR sub-categories into which quality costs can be analysed and provide examples (whichmust relate to Division C) of each of the four sub-categories of quality cost that can be investigated in orderthat overall cost savings might be achieved and hence the performance improved. (8 marks)
(b) The management of Division C has identified the need to achieve cost savings in order to become more
competitive. They have decided that an analysis and investigation of quality costs into four sub-categories will
provide a focus for performance measurement and improvement.
Required:
Identify the FOUR sub-categories into which quality costs can be analysed and provide examples (which
must relate to Division C) of each of the four sub-categories of quality cost that can be investigated in order
that overall cost savings might be achieved and hence the performance improved. (8 marks)
相关考题：
The ability to achieve cost savings is inversely proportional to _____.A.the earned value achieved to dateB.the estimated costs to completeC.empowerment to the P.M.D.productivityE.None of the above.
In order to achieve long-term quality improvements, management must do the following:A . Motivate the employees with seminars, contests, and institute programs such as "Quality Improvement' day.B . Create a quality control department and give the head of the department ultimate responsibility for quality improvement.C . Implement of a formal quality control program with worker and management involvement.D . Establish financial incentive packages for worker.E . A and D
The Pareto Principle is a technique used by quality managers to determine which quality control problems of a particular service or manufacturing process should be corrected. Which of the following statements represents the philosophy of the principle?A . In order to minimize financial losses from quality control problems, all problems which have a measurable cost associated with them should be corrected.B . the majority of defects are caused by a small percentage of the identifiable problems. Improvements efforts should be reserved for these vital few problems.C . in order to achieve zero defects, all quality control problems, including those which do not have a direct financial cost should be corrected.D . generally, 80 % of the quality control problems are justifiable for correction via cost-benefit analysis. The remaining 20% are not financially worthy of improvement efforts.E . A and D
VThe Pareto Principle is a technique used to determine which quality control problems in a particular process should be corrected. Which of the following statements best represents the philosophy employed by this principle?A . In order to minimize financial losses from quality control problems, all problems which have a measureable cost should be correctedB . the majority of defects are caused by a small percentage of the identifiable problems. Improvement efforts should be reserved for these vital problems.C . in order to achieve zero defects, all quality control problems, including those which do not have a direct financial cost should be corrected.D . generally, 80% of the quality control problems are justifiable for correction via cost-benefit analysis. The remaining 20% are not financially worthy of improvement efforts.E . A and D
158 The Pareto Principle is a technique used by quality managers to determine which quality control problems of a particular service or manufacturing process should be corrected. Which of the following statements represents the philosophy of the principle?A. In order to minimize financial losses from quality control problems, all problems which have a measurable cost associated with them should be corrected.B. the majority of defects are caused by a small percentage of the identifiable problems. Improvements efforts should be reserved for these vital few problems.C. in order to achieve zero defects, all quality control problems, including those which do not have a direct financial cost should be corrected.D. generally, 80 % of the quality control problems are justifiable for correction via cost-benefit analysis. The remaining 20% are not financially worthy of improvement efforts.E. A and D
3 In order to achieve long-term quality improvements, management must do the following:A. Motivate the employees with seminars, contests, and institute programs such as "Quality Improvement' day.B Create a quality control department and give the head of the department ultimate responsibility for quality improvement.C. Implement of a formal quality control program with worker and management involvement.D. Establish financial incentive packages for worker.E. A and D
48 The ability to achieve cost savings is inversely proportional to _____.A. the earned value achieved to dateB. the estimated costs to completeC. empowerment to the P.M.D. productivityE. None of the above
Quality planning tools are often used to help plan effective quality management activities . （）is one of such tools, which involves company actual or planned project practices to those or other projects to generate ideas for improvement and to provide a basis by which to measure performance.A.BenchmarkingB.Quality metricC.Quality checklistD.Brainstornung
You are working on the cost budget for one project. Which of the following is true() A.This process assigns cost estimates to project activities including risks and contingency plans.B.The cost baseline will be used to measure variances and future project performance.C.This process assigns cost estimates for expected future period operating costs.D.The cost baseline is the expected cost for the project.
● In order to achieve the major goals of business process improvement, process simplification and improvement, FAA managers need to fully understand the cost, time, and quality of activities performed by employees or machines throughout an entire organization. ABC methods enable （） to cost out measurements to business simplification and process improvement. （） A. computers B. managers C. clients D. consumers
2 The Rubber Group (TRG) manufactures and sells a number of rubber-based products. Its strategic focus is channelledthrough profit centres which sell products transferred from production divisions that are operated as cost centres. Theprofit centres are the primary value-adding part of the business, where commercial profit centre managers areresponsible for the generation of a contribution margin sufficient to earn the target return of TRG. The target return iscalculated after allowing for the sum of the agreed budgeted cost of production at production divisions, plus the costof marketing, selling and distribution costs and central services costs.The Bettamould Division is part of TRG and manufactures moulded products that it transfers to profit centres at anagreed cost per tonne. The agreed cost per tonne is set following discussion between management of the BettamouldDivision and senior management of TRG.The following information relates to the agreed budget for the Bettamould Division for the year ending 30 June 2009:(1) The budgeted output of moulded products to be transferred to profit centres is 100,000 tonnes. The budgetedtransfer cost has been agreed on a two-part basis as follows:(i) A standard variable cost of $200 per tonne of moulded products;(ii) A lump sum annual charge of $50,000,000 in respect of fixed costs, which is charged to profit centres, at$500 per tonne of moulded products.(2) Budgeted standard variable costs (as quoted in 1 above) have been set after incorporating each of the following:(i) A provision in respect of processing losses amounting to 15% of material inputs. Materials are sourced ona JIT basis from chosen suppliers who have been used for some years. It is felt that the 15% level of lossesis necessary because the ageing of the machinery will lead to a reduction in the efficiency of output levels.(ii) A provision in respect of machine idle time amounting to 5%. This is incorporated into variable machinecosts. The idle time allowance is held at the 5% level partly through elements of ‘real-time’ maintenanceundertaken by the machine operating teams as part of their job specification.(3) Quality checks are carried out on a daily basis on 25% of throughput tonnes of moulded products.(4) All employees and management have contracts based on fixed annual salary agreements. In addition, a bonusof 5% of salary is payable as long as the budgeted output of 100,000 tonnes has been achieved;(5) Additional information relating to the points in (2) above (but NOT included in the budget for the year ending30 June 2009) is as follows:(i) There is evidence that materials of an equivalent specification could be sourced for 40% of the annualrequirement at the Bettamould Division, from another division within TRG which has spare capacity.(ii) There is evidence that a move to machine maintenance being outsourced from a specialist company couldhelp reduce machine idle time and hence allow the possibility of annual output in excess of 100,000 tonnesof moulded products.(iii) It is thought that the current level of quality checks (25% of throughput on a daily basis) is vital, althoughcurrent evidence shows that some competitor companies are able to achieve consistent acceptable qualitywith a quality check level of only 10% of throughput on a daily basis.The directors of TRG have decided to investigate claims relating to the use of budgeting within organisations whichhave featured in recent literature. A summary of relevant points from the literature is contained in the followingstatement:‘The use of budgets as part of a ‘performance contract’ between an organisation and its managers may be seen as apractice that causes management action which might lead to the following problems:(a) Meeting only the lowest targets(b) Using more resources than necessary(c) Making the bonus – whatever it takes(d) Competing against other divisions, business units and departments(e) Ensuring that what is in the budget is spent(f) Providing inaccurate forecasts(g) Meeting the target, but not beating it(h) Avoiding risks.’Required:(a) Explain the nature of any SIX of the eight problems listed above relating to the use of budgeting;(12 marks)
●Quality planning tools are often used to help plan effective quality management activities.(71) is one of such tools, which involves comparing actual or planned project practices to those of other projects to generate ideas for improvement and to provide a basis by which to measure performance.(71)A. BenchmarkingB. Quality metricC. Quality checklistD. Brainstorming
The earned value technique is a commonly used method of performance measurement．It integrates project scope，schedule，and cost measures to help the project management team assess project performance．If a project’s Cost Performance Index(CPI＝EV/AC)value less than 1．0，it means that（ ）。 A．the cost savings for work completed B．the project is ahead of its planned schedule C．the cost overrun for work completed D．1ess work was completed than was planned
● Plan Quality is the process of identifying quality requirements and standards for the project and product, and documenting how the project will demonstrate compliance．（75） is a method that analyze all the costs incurred over the life of the product by investment in preventing nonconformance to requirements, appraising the product or service for conformance to requirement, and failing to meet requirements．（75）A．Cost-Benefit analysisB．Control chartsC．Quality function deploymentD．Cost of quality analysis
Quality management ensures that an organization,product or service is （1）.It has four main components:quality planning,quality assurance,quality control and quality （2）.A.guaranteedB.sustainC.goodD.consistent@@@SXB@@@A.improvementB.changeC.spiralD.evolution
The Project Management Triangle is a model of the constraints of project management. These constraints have been listed scope (or quality),(), and cost.A.resourceB.timeC.planD.tool
Plan Quality is the process of identifying quality requirements and standards for the project and product, and documenting how the project will demonstrate compliance．（ ） is a method that analyze all the costs incurred over the life of the product by investment in preventing nonconformance to requirements, appraising the product or service for conformance to requirement, and failing to meet requirements．A.Cost-Benefit analysis B.Control charts C.Quality function deploymentD.Cost of quality analysis
Plan Quality is the process of identifying quality requirements and standards for the project and product, and documenting how the project will demonstrate compliance. （） is a method that analyze all the costs incurred over the life of the product by investment in preventing nonconformance to requirements, appraising the product or service for conformance to requirement, and failing to meet requirements.A.Cost-BenefitB.Control chartsC.Quality function deploymentD.Cost of quality analysis
Quality management has four main components：quality planning .，quality assurance.，quality control and quality（ ）.A.improvement B.change C.spiral D.evolution
Quality planning tools are often used to help plan effective quality management activities. （ ） is one of such tools，which involves comparing actual or planned project practices to other projects to generate ideas for improvement and to provide a basis by which to measure performance. A.Benchmarking B.Quality metric C.Quality checklist D.Brainstorming
Earned value management（EVM）integrates the scope baseline with the（）baseline，along with schedule baseline,to form the performance,which helps the project management team assess and measure project performance and progress.A.qulityB.riskC.changeD.cost
（ ） Assesses the priority of identified risks using their probability of occurring，the corresponding impact on project objectives if the risks do occur，as well as other factors such as the time frame and risk tolerance of the project constraints of cost，schedule，scope，and quality. A.Quantitative Risk Analysis B.Qualitative Risk Analysis C.Enterprise Environmental Factors D.Risk Management Plan
You are working on the cost budget for one project. Which of the following is true（）A、This process assigns cost estimates to project activities including risks and contingency plans.B、The cost baseline will be used to measure variances and future project performance.C、This process assigns cost estimates for expected future period operating costs.D、The cost baseline is the expected cost for the project.
Quality planning tools are often used to help plan effective quality management activities.（ ） is one of such tools,which involves company actual or planned project practices to those or other projects to generate ideas for improvementand to provide a basis by which to measure performance.A、BenchmarkingB、Quality metricC、Quality checklistD、Brainstorming
Quality planning tools are often used to help plan effective quality management activities . （）is one of such tools, which involves company actual or planned project practices to those or other projects to generate ideas for improvement and to provide a basis by which to measure performance.A、BenchmarkingB、Quality metricC、Quality checklistD、Brainstornung
单选题The success of a training program depends on _____.Athe places where the training takes placeBthe correct evaluation of the costs and savings of the programCthe performance of the workers and technicians trained in the programDthe training methods and the quality of the training staff
单选题You are working on the cost budget for one project. Which of the following is true（）AThis process assigns cost estimates to project activities including risks and contingency plans.BThe cost baseline will be used to measure variances and future project performance.CThis process assigns cost estimates for expected future period operating costs.DThe cost baseline is the expected cost for the project.