(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 measure
题目
(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)
相似考题
更多“(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 measure”相关问题
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第1题：
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
正确答案：B
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第2题：
48 The ability to achieve cost savings is inversely proportional to _____.
A. the earned value achieved to date
B. the estimated costs to complete
C. empowerment to the P.M.
D. productivity
E. None of the above
正确答案：A
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第3题：
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.
参考答案：B
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第4题：
2 The Rubber Group (TRG) manufactures and sells a number of rubber-based products. Its strategic focus is channelled
through profit centres which sell products transferred from production divisions that are operated as cost centres. The
profit centres are the primary value-adding part of the business, where commercial profit centre managers are
responsible for the generation of a contribution margin sufficient to earn the target return of TRG. The target return is
calculated after allowing for the sum of the agreed budgeted cost of production at production divisions, plus the cost
of 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 an
agreed cost per tonne. The agreed cost per tonne is set following discussion between management of the Bettamould
Division 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 budgeted
transfer 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 on
a JIT basis from chosen suppliers who have been used for some years. It is felt that the 15% level of losses
is 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 machine
costs. The idle time allowance is held at the 5% level partly through elements of ‘real-time’ maintenance
undertaken 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 bonus
of 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 ending
30 June 2009) is as follows:
(i) There is evidence that materials of an equivalent specification could be sourced for 40% of the annual
requirement 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 could
help reduce machine idle time and hence allow the possibility of annual output in excess of 100,000 tonnes
of moulded products.
(iii) It is thought that the current level of quality checks (25% of throughput on a daily basis) is vital, although
current evidence shows that some competitor companies are able to achieve consistent acceptable quality
with 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 which
have featured in recent literature. A summary of relevant points from the literature is contained in the following
statement:
‘The use of budgets as part of a ‘performance contract’ between an organisation and its managers may be seen as a
practice 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)
正确答案：
2 Suggested answer content for each of the eight problems contained within the scenario is as follows:
(a) The nature of each of the problems relating to the use of budgeting is as follows:
Meeting only the lowest targets
– infers that once a budget has been negotiated, the budget holder will be satisfied with this level of performance unless
there is good reason to achieve a higher standard.
Using more resources than necessary
– Once the budget has been agreed the focus will be to ensure that the budgeted utilisation of resources has been adhered
to. Indeed the current system does not provide a specific incentive not to exceed the budget level. It may be, however,
that failure to achieve budget targets would reflect badly on factors such as future promotion prospects or job security.
Making the bonus – whatever it takes
– A bonus system is linked to the budget setting and achievement process might lead to actions by employees and
management which they regard as ‘fair game’. This is because they view the maximisation of bonuses as the main
priority in any aspect of budget setting or work output.
Competing against other divisions, business units and departments
– Competition may manifest itself through the attitudes adopted in relation to transfer pricing of goods/services between
divisions, lack of willingness to co-operate on sharing information relating to methods, sources of supply, expertise, etc.
Ensuring that what is in the budget is spent
– Management may see the budget setting process as a competition for resources. Irrespective of the budgeting method
used, there will be a tendency to feel that unless the budget allowance for one year is spent, there will be imposed
reductions in the following year. This will be particularly relevant in the case of fixed cost areas where expenditure is
viewed as discretionary to some extent.
Providing inaccurate forecasts
– This infers that some aspects of budgeting problems such as ‘Gaming’ and ‘misrepresentation’ may be employed by the
budget holder in order to gain some advantage. Gaming may be seen as a deliberate distortion of the measure in order
to secure some strategic advantage. Misrepresentation refers to creative planning in order to suggest that the measure
is acceptable.
Meeting the target but not beating it
– There may be a view held by those involved in the achievement of the budget target that there is no incentive for them
to exceed that level of effectiveness.
Avoiding risks
– There may be a prevailing view by those involved in the achievement of the budget target that wherever possible
strategies incorporated into the achievement of the budget objective should be left unchanged if they have been shown
to be acceptable in the past. Change may be viewed as increasing the level of uncertainty that the proposed budget
target will be achievable. -
第5题：
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
正确答案：C
挣值管理(EVM)是一种常用的绩效测量方法。它综合考虑项目范围、进度与成本指标，帮助项目管理团队评估项目绩效。如果某个项目的成本绩效指数(CPI＝EV/AC)值小于1．0，则说明已完成的工作的成本超支(the cost overrun for work completed)。 -
第6题：
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.guaranteed
B.sustain
C.good
D.consistent@@@SXB@@@A.improvement
B.change
C.spiral
D.evolution
正确答案：D,A
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第7题：
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 deployment
D.Cost of quality analysis答案：D解析： -
第8题：
Quality management has four main components：quality planning .，quality assurance.，quality control and quality（ ）.A.improvement
B.change
C.spiral
D.evolution答案：A解析：包括四个主要环节：质量计划、质量保证、质量控制和过程改进。A. 改进 B.变更 C.升级 D.进化 -
第9题：
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.qulity
B.risk
C.change
D.cost答案：D解析：本题翻译：
挣值管理（EVM）将范围基线与（）基线以及进度基线结合起来，形成绩效基线，帮助项目管理团队评估和衡量项目绩效和进度。
A.质量B.风险C.变更D.成本
其实此题只需要知道两个英文词就可以做出题，第一个就是EVM，挣值管理，属于成本管理里面用到的工具与技术，那此题答案就出来了，成本的英文就是D选项。所以英文题不需要会翻译所有的单词，记住题眼也是可以答题的，所以日常复习中，背几个英文单词，也很有帮助。
题干多读几遍，有个印象，也是一个知识点。 -
第10题：
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.
正确答案:B -
第11题：
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、Benchmarking
- B、Quality metric
- C、Quality checklist
- D、Brainstornung
正确答案:A -
第12题：
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.
正确答案： B解析： 暂无解析 -
第13题：
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
正确答案：C
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第14题：
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.Benchmarking
B.Quality metric
C.Quality checklist
D.Brainstornung
参考答案：A
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第15题：
● 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
正确答案：B
为了达到业务流程改进、过程简化和改进的主要目的，FAA经理们需要充分理解那些由员工或机器执行的、贯穿整个组织的活动的成本、时间和质量。ABC法能让经理们估算出度量业务简化和过程改进的成本。 -
第16题：
●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. Benchmarking
B. Quality metric
C. Quality checklist
D. Brainstorming
正确答案：A
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第17题：
● 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 analysis
B．Control charts
C．Quality function deployment
D．Cost of quality analysis
正确答案：D
试题（75）分析
质量分析成本Cost of quality analysis是对产品或服务进行需求一致性分析所产生的成本；
成本效益分析Cost-Benefit analysi是通过比较项目的全部成本和效益来评估项目价值的一种方法；
控制图Control charts是项目质量控制方法；
质量功能展开Quality function deployment是把顾客或市场的要求转化为设计要求、零部件特性、工艺要求、生产要求的多层次演绎分析方法
因此，因此选D
参考答案
（75）D
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第18题：
The Project Management Triangle is a model of the constraints of project management. These constraints have been listed scope (or quality),(), and cost.
A.resource
B.time
C.plan
D.tool
正确答案：B
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第19题：
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
B.Control charts
C.Quality function deployment
D.Cost of quality analysis答案：D解析：质量分析成本（Cost of quality analysis）是对产品或服务进行需求一致性分析所产生的成本；成本效益分析（Cost-Benefit analysis）是通过比较项目的全部成本和效益来评估项目价值的一种方法；控制图（Control charts ）是项目质量控制方法；质量功能展开（Quality function deployment）是把顾客或市场的要求转化为设计要求、零部件特性、工艺要求、生产要求的多层次演绎分析方法。因此选D。 -
第20题：
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答案：A解析：质量规划工具通常用来帮助计划有效的质量管理活动。（71）是一个这样的工具，它通过与别的项目比较实际的或计划的项目活动，产生改进的建议，并且提供一个基准用来衡量业绩的依据。A．基准 B．质量度量 C．质量检查表 D．头脑风暴 -
第21题：
（ ） 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答案：B解析：翻译：（71）利用风险发生概率、风险一旦发生对项目产生的影响以及其他因素（如时间框架和项目制约条件，即成本、进度、范围、质量的风险承受度水平），对已识别风险进行优先级的评估。A．定量风险分析 B．定性风险分析 C．企业环境因素 D．风险管理计划 -
第22题：
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、Benchmarking
- B、Quality metric
- C、Quality checklist
- D、Brainstorming
正确答案:A -
第23题：
单选题The success of a training program depends on _____.Athe places where the training takes place
Bthe correct evaluation of the costs and savings of the program
Cthe performance of the workers and technicians trained in the program
Dthe training methods and the quality of the training staff
正确答案： C解析：
第四段第二句“The success of such a program depends not only on the methods used but also on the quality of the staff who do the training.”表明，成功的培训依赖于培训方法和参训员工的素质。