题目

Quality control costs can be categorised into internal and external failure costs, inspection costs and prevention costs. In which of these four classifications would the following costs be included?

The costs of a customer service team

The cost of equipment maintenance

The cost of operating test equipment

                                                           Internal failure costs     External failure costs      Inspection costs     Prevention costs

Cost of the a customer service team    

Cost of equipment maintenance    

Cost of operating test equipment    

Chapter13Alternativecostingprinciples

                                                        Internal failure      External failure       Inspection      Prevention

                                                               costs                    costs                    costs            costs

Cost of the a customer service team                                   对

Cost of equipment maintenance                                                                                             对

Cost of operating test equipment                                                                        对

多做几道

What does an adverse variable overhead efficiency variance indicate and what might be the cause?

Explain briefly the possible causes of

(i) A favourable material usage variance

(ii) A favourable labour rate variance

(iii) An adverse sales volume contribution variance.

What is the relationship between the labour efficiency variance and the variable overhead efficiency variance? Why might the monetary value be different?

Explain the meaning and relevance of interdependence of variances when reporting to managers.

A balanced scorecard measures performance 什om four perspectives: customer satisfaction, growth, financial success and process efficiency. Briefly explain these processes.

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