AKUNTANSI MANAJEMEN

1. Improving quality costs can increase firm value because

a. firms can increase activities.

b. firms can increase costs.

c. firms can increase customer demand.

d. all of the above.

ANS: C

2. Improving quality is an important competitive issue for

a. manufacturing firms only.

b. service firms only.

c. supplying firms only.

d. all firms.

ANS: D

3. Quality experts maintain that total quality costs should NOT exceed
a. 2 to 4 percent of sales.

b. 2 to 4 percent of total costs.

c. 2 to 4 percent of profit.

d. profit.

ANS: A

4. From the operational content view, a quality product or service is one that meets or exceeds
a. customer expectations.

b. customer satisfaction.

c. company targets.

d. company standards.

ANS: A

5. _______________ is a measure of how well a product meets its requirements or specifications.

a. Quality of conformance

b. Quality of design

c. Service quality

d. Taguchi quality loss function

 ANS: A

6. Which of the following is a correct meaning(s)for the term zero defects?

a. all products conform to specifications

b. there are no unusable products

c. all products are usable or can be reworked

d. all of the above

ANS: A

7. A defective product is one that does NOT

a. appeal to customers.

b. pass inspection.

c. satisfy customers.

d. conform to specifications.

ANS: D

8. Costs incurred to determine whether products and services are conforming to requirements are
called
a. external failure costs.

b. internal failure costs.

c. appraisal costs.

d. prevention costs.

ANS: C

9. _______________ are costs incurred because poor quality may or does exist.
a. Costs of quality

b. Internal failure costs

c. External failure costs

d. Appraisal costs

ANS: A

10. An example of a prevention cost is

a. field testing.

b. quality audits.

c. reinspection.

d. repair costs.
ANS: B