192 The cost of a quality program should be budgeted at _____ of the total project.A. 10-12%B. 2-3 %C. 6-8%D. 3-5%E. more than 15 %
题目
192 The cost of a quality program should be budgeted at _____ of the total project.
A. 10-12%
B. 2-3 %
C. 6-8%
D. 3-5%
E. more than 15 %
相似考题
更多“192 The cost of a quality program should be budgeted at _____ of the total project.A. 10-12%B. 2-3 %C. 6-8%D. 3-5%E. more than 15 %”相关问题
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第1题：
A proven effective means to insure quality conformance is to:
A . delegate accountability to subordinates
B . revise quality specifications to match quality measurements
C . train workers in proper quality methods
D . inspect quality into the product
E . make quality a higher priority than cost or schedule
正确答案：C
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第2题：
89 Cost of quality is:
A. associated with non-conformance to specifications and requirements.
B. primarily caused by poor workmanship of workers who are building or manufacturing the product. C. used to determine whether a quality management program is suitable for a given project. D. negligible for most large projects.
E. A and B
正确答案：A
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第3题：
28 The 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 corrected
B. 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
正确答案：B
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第4题：
146 The planned cost for the total project at its inception is called the _____.
A. Cost of goods sold.
B. Depreciable value.
C. Budgeted cost.
D. All of the above.
E. B and C only
正确答案：C
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第5题：
110 The cost of a quality program should be budgeted at _____ of the total project.
A. 10-12%
B. 2-3 %
C. 6-8%
D. 3-5%
E. more than 15 %
正确答案：D
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第6题：
98 Which of the following statements about the cost of quality are true?
A. the cost of quality is the expense of nonconformance to requirements and specifications.
B. the cost of quality are mostly the direct responsibility of workers who are manufacturing the product.
C. quality control programs should be implemented when the cost of quality are deemed affordable by management.
D. A and B.
E. A and C
正确答案：A
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第7题：
Consumers should do( )than simply complain about the poor quality goods.A、much as
B、some more
C、far less
D、far more
参考答案：D
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第8题：
Glove Co makes high quality, hand-made gloves which it sells for an average of $180 per pair. The standard cost of labour for each pair is $42 and the standard labour time for each pair is three hours. In the last quarter, Glove Co had budgeted production of 12,000 pairs, although actual production was 12,600 pairs in order to meet demand.
37,000 hours were used to complete the work and there was no idle time. The total labour cost for the quarter was $531,930.
At the beginning of the last quarter, the design of the gloves was changed slightly. The new design required workers to sew the company’s logo on to the back of every glove made and the estimated time to do this was 15 minutes for each pair. However, no-one told the accountant responsible for updating standard costs that the standard time per pair of gloves needed to be changed. Similarly, although all workers were given a 2% pay rise at the beginning of the last quarter, the accountant was not told about this either. Consequently, the standard was not updated to reflect these changes.
When overtime is required, workers are paid 25% more than their usual hourly rate.
Required:
(a) Calculate the total labour rate and total labour efficiency variances for the last quarter. (2 marks)
(b) Analyse the above total variances into component parts for planning and operational variances in as much detail as the information allows. (6 marks)
(c) Assess the performance of the production manager for the last quarter. (7 marks)
正确答案：
(a)BasicvariancesLabourratevarianceStandardcostoflabourperhour=$42/3=$14perhour.Labourratevariance=(actualhourspaidxactualrate)–(actualhourspaidxstdrate)Actualhourspaidxactualrate=$531,930.Actualhourspaidxstdrate=37,000x$14=$518,000.Thereforeratevariance=$531,930–$518,000=$13,930ALabourefficiencyvarianceLabourefficiencyvariance=(actualproductioninstdhours–actualhoursworked)xstdrate[(12,600x3)–37,000]x$14=$11,200F(b)PlanningandoperationalvariancesLabourrateplanningvariance(Revisedrate–stdrate)xactualhourspaid=[$14·00–($14·00x1·02)]x37,000=$10,360A.LabourrateoperationalvarianceRevisedratexactualhourspaid=$14·28x37,000=$528,360.Actualcost=$531,930.Variance=$3,570A.Labourefficiencyplanningvariance(Standardhoursforactualproduction–revisedhoursforactualproduction)xstdrateRevisedhoursforeachpairofgloves=3·25hours.[37,800–(12,600x3·25)]x$14=$44,100A.Labourefficiencyoperationalvariance(Revisedhoursforactualproduction–actualhoursforactualproduction)xstdrate(40,950–37,000)x$14=$55,300F.(c)AnalysisofperformanceAtafirstglance,performancelooksmixedbecausethetotallabourratevarianceisadverseandthetotallabourefficiencyvarianceisfavourable.However,theoperationalandplanningvariancesprovidealotmoredetailonhowthesevarianceshaveoccurred.Theproductionmanagershouldonlybeheldaccountableforvarianceswhichhecancontrol.Thismeansthatheshouldonlybeheldaccountablefortheoperationalvariances.Whentheseoperationalvariancesarelookedatitcanbeseenthatthelabourrateoperationalvarianceis$3,570A.Thismeansthattheproductionmanagerdidhavetopayforsomeovertimeinordertomeetdemandbutthemajorityofthetotallabourratevarianceisdrivenbythefailuretoupdatethestandardforthepayrisethatwasappliedatthestartofthelastquarter.Theovertimeratewouldalsohavebeenimpactedbythatpayincrease.Then,whenthelabourefficiencyoperationalvarianceislookedat,itisactually$55,300F.Thisshowsthattheproductionmanagerhasmanagedhisdepartmentwellwithworkerscompletingproductionmorequicklythanwouldhavebeenexpectedwhenthenewdesignchangeistakenintoaccount.Thetotaloperatingvariancesaretherefore$51,730Fandsooverallperformanceisgood.Theadverseplanningvariancesof$10,360and$44,100donotreflectontheperformanceoftheproductionmanagerandcanthereforebeignoredhere. -
第9题：
The cost of repairing the water damage to the museum after the storm ___ to be more than one million dollars.A. expects
B. is expecting
C. expected
D. is expected答案：D解析： -
第10题：
When provisioning for Interactive-Video（e，g，video conferencing traffic）which three statementsdepicts the correct requirements？（）
- A、Loss should be no more than 1 percent.
- B、One-way latency should be no more than 150 ms
- C、Jitter should be no more than 30 ms
- D、Loss should be no more than 3 percent
- E、One-way latency should be no more than 150/2=75 ms
- F、Jitter should be no more than 300 ms
正确答案:A,B,C -
第11题：
一个质量管理计划的费用应按总项目的被提取在预计中（）
- A、10-12%
- B、2-3%
- C、6-8%
- D、3-5%
- E、超过15%
正确答案:D -
第12题：
多选题When provisioning for Interactive-Video（e，g，video conferencing traffic）which three statementsdepicts the correct requirements？（）ALoss should be no more than 1 percent.
BOne-way latency should be no more than 150 ms
CJitter should be no more than 30 ms
DLoss should be no more than 3 percent
EOne-way latency should be no more than 150/2=75 ms
FJitter should be no more than 300 ms
正确答案： E,A解析： 暂无解析 -
第13题：
Which of the following statements about the cost of quality are true?
A . the cost of quality is the expense of nonconformance to requirements and specifications.
B . the cost of quality are mostly the direct responsibility of workers who are manufacturing the product.
C . quality control programs should be implemented when the cost of quality are deemed affordable by management.
D . A and B.
E . A and C
正确答案：A
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第14题：
16 Which of the following statements about the cost of quality are true?
A. the cost of quality is the expense of nonconformance to requirements and specifications.
B. the cost of quality are mostly the direct responsibility of workers who are manufacturing the product. C. quality control programs should be implemented when the cost of quality are deemed affordable by management.
D. A and B.
E. A and C
正确答案：A
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第15题：
132 A proven effective means to insure quality conformance is to:
A. delegate accountability to subordinates
B. revise quality specifications to match quality measurements
C. train workers in proper quality methods
D. inspect quality into the product
E. make quality a higher priority than cost or schedule
正确答案：C
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第16题：
74 At least _____of the cost of quality are the direct responsibility of management.
A. 25%
B. 85%
C. 50%
D. 100%
E. 33%
正确答案：B
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第17题：
186 _____ of the extra costs of the project can often be attributed to a lack of quality.
A. 12%
B. 15%
C. 20%
D. 25%
E. less than 10%
正确答案：C
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第18题：
135 Using the cumulative cost curve in the special window, height B represents
A. actual cost to date
B. total budgeted costs for the project
C. planned cost for month 6
D. cost variance
E. earned value
正确答案：B
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第19题：
The total cost in logistics in China is still higher than()in many other industrialized countries.A、it
B、that
C、those
参考答案：B
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第20题：
A good program should be（ ）by programmers other than the person who wrote it.
A. reliable B. understandable C. structured D. blocked
正确答案：B
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第21题：
The management believes that __________all of the damaged goods will cost more than hiring a contractor to repair them.A. replacement
B. replaces
C. replaced
D. replacing答案：D解析：从空格开始到900ds截止的部分为that从句的主语，分析句子可以知道，all ofthe dam—aged goods充当空格的宾语。 -
第22题：
An advantage of a corporate centrally-managed anti-virus solution over a standalone anti-virus program is a corporate anti-virus solution:（）
- A、is more secure than a standalone anti-virus program.
- B、can push out anti-virus updates from a local, centralized location.
- C、catches more viruses than the standalone anti-virus program.
- D、catches more spyware and malware than a standalone anti-virus program.
正确答案:B -
第23题：
在我国，啤酒的最佳饮用温度夏季为（），冬季为10-12℃。
- A、3-5℃
- B、4-6℃
- C、5-7℃
- D、6-8℃
正确答案:D