Chapter06ActivityBased Management and Cost Management Tools.docx
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Chapter06ActivityBased Management and Cost Management Tools.docx
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Chapter06ActivityBasedManagementandCostManagementTools
MultipleChoiceQuestions
1.Whichofthefollowingstatementsis(are)trueaboutnon-value-addedactivities?
I.Non-value-addedactivitiesareoftenunnecessaryanddispensable.
II.Non-value-addedactivitiesmaybenecessarybutarebeingperformedinaninefficientandimprovablemanner.
III.Non-value-addedactivitiescanbeeliminatedwithoutdeteriorationofproductquality,performance,orperceivedvalue.
A.Ionly
B.IIonly.
C.IIIonly.
D.IandII.
E.I,II,andIII.
Answer:
ELO:
3Type:
RC
2.Duringarecentaccountingperiod,Marty'sshippingdepartmentprocessed26orders.Eachordertypicallytakesfourhourstocomplete;however,theaveragetimeincreasedtofivehoursbecauseofvariousdepartmentalinefficiencies.Ifshippinglaborispaid$14perhour,thecompany'snon-value-addedcostwouldbe:
A.$0.
B.$56.
C.$364.
D.$1,456.
E.$1,820.
Answer:
CLO:
3Type:
A
3.StanleyCorporationtakeseighthourstocompletethesetupprocessforacertainelectricalcomponent,withthesetupcostaveraging$150perhour.Ifthecompany'scompetitorcanaccomplishthesameprocessinsixhours,Stanley'snon-value-addedcostwouldbe:
A.$0.
B.$150.
C.$300.
D.$900.
E.$1,200.
Answer:
CLO:
3Type:
A
4.FactoryOakproducesvariouswoodenbookcases,tables,storageunits,andchairs.Whichofthefollowingwouldbeincludedinalistingofthecompany'snon-value-addedactivities?
A.Assemblyoftables.
B.Stainingofstorageunits.
C.Transferofchairsfromtheassemblylinetothestainingfacility.
D.Storageofcompletedbookcasesininventory.
E.Both"C"and"D."
Answer:
ELO:
3Type:
N
5.Airstreambuildsrecreationalmotorhomes.Allofthefollowingactivitiesaddvaluetothefinishedproductexcept:
A.installationofcarpet.
B.assemblyoftheframetothechassis.
C.storageofthevehicleinthesalesarea.
D.additionofexteriorlights.
E.finalpaintingandpolishing.
Answer:
CLO:
3Type:
N
6.Inanattempttocutnon-value-addedcosts,companiesmay:
A.reducethescopeofselectedactivities.
B.eliminateselectedactivities.
C.combineselectedactivities.
D.do"A"and"B"above.
E.do"A,""B,"and"C"above.
Answer:
ELO:
3Type:
RC
7.Customerprofitabilityanalysisistiedcloselyto:
A.just-in-timesystems.
B.activity-basedcosting.
C.jobcosting.
D.processcosting.
E.operationcosting.
Answer:
BLO:
4Type:
RC
8.Generallyspeaking,companiespreferdoingbusinesswithcustomerswho:
A.ordersmallquantitiesratherthanlargequantities.
B.oftenchangetheirorders.
C.requirespecialpackagingorhandling.
D.requestnormaldeliverytimes.
E.needspecializedengineeringdesignchanges.
Answer:
DLO:
4Type:
RC
9.Whichofthefollowingcanhaveanegativeimpactonasale'sprofitability?
A.Numberofrequiredsalescontacts(phonecalls,visits,etc.).
B.Specialshippinginstructions.
C.Accountsreceivablecollectiontime.
D.Purchase-orderchanges.
E.Alloftheabove.
Answer:
ELO:
4Type:
N
10.HortonCorporation'scustomersdiffergreatlywithrespecttonumberofrequiredsalescontacts(e.g.,phonecallsandsalesvisits),accountpaymentpatterns,anddesign/engineeringchangeorders.WhichofthefollowingchoiceslikelydenotesanidealcustomerfromHorton'sperspective?
Required
SalesContacts
Account
PaymentPatterns
Design/Engineering
ChangeOrders
A.
Many
Slow
Many
B.
Many
Rapid
Many
C.
Few
Slow
Many
D.
Few
Rapid
Few
E.
Many
Rapid
Few
Answer:
DLO:
4Type:
N
11.Whichofthefollowingisanappropriatewaytoanalyzecustomerprofitability?
A.Thecostofservicingacustomercomputedasapercentageofthecustomer'sgrossmargin.
B.Thecostofservicingacustomercomputedasapercentageofthecustomer'sgrossmargin,comparedagainstcompanyorindustrynorms.
C.Thecostofservicingacustomercomputedasapercentageofthecustomer'sgrossmargin,examinedoverseveralyears.
D.Choices"A"and"B."
E.Choices"A,""B,"and"C."
Answer:
ELO:
4Type:
RC
12.Thecostingtechniquethatproducesastipulatedprofitwhenaproductissoldatitsestimatedmarket-drivenpriceistermed:
A.kaizencosting.
B.productcosting.
C.targetcosting.
D.fullcosting.
E.strategiccosting.
Answer:
CLO:
5Type:
RC
13.Thefourtasksthatfollowtakeplaceintheconceptknownastargetcosting:
1—Valueengineering.
2—Establishatargetsellingprice.
3—Establishatargetcost.
4—Establishatargetprofit.
Whichofthefollowingchoicescorrectlydepictsthesequenceofthesetasks?
A.1,3,4,2.
B.3,1,4,2.
C.2,4,3,1.
D.2,3,1,4.
E.Someothersequencenotlistedabove.
Answer:
CLO:
5Type:
RC
14.Ofthefivetasksthatfollow,whichoneistypicallyperformedsecondwhenusingtheconceptknownastargetcosting?
A.Computeatargetcost.
B.Determineatargetsellingprice.
C.Calculateatargetprofit.
D.Selectacostdriver.
E.Undertakevalueengineering.
Answer:
CLO:
5Type:
RC
15.Robertson,Inc.,usestargetcostingandsellsaproductfor$36perunit.Thecompanyseeksaprofitmarginequalto25%ofsales.Ifthecurrentmanufacturingcostis$29perunit,thefirmwillneedtoimplementacostreductionof:
A.$0.
B.$2.
C.$9.
D.$20.
E.$27.
Answer:
BLO:
5Type:
A
16.CollinsCorporationusestargetcostingandsellsaproductfor$50perunit.Thecompanyseeksaprofitmarginequalto40%ofsales.Iftarget-costingcalculationsrevealedaneedfora$5costreduction,thefirm'scurrentmanufacturingcostmustbe:
A.$20.
B.$25.
C.$30.
D.$35.
E.someotheramount.
Answer:
DLO:
5Type:
A
17.Theprocessofcontinualcostreductionduringthemanufacturingphaseofanexistingproductistermed:
A.kaizencosting.
B.productcosting.
C.targetcosting.
D.marketcosting.
E.strategiccosting.
Answer:
ALO:
6Type:
RC
18.Kaizencostingrefersto:
A.radicalcostreductionsduringthedesignphaseofaproduct.
B.radicalcostreductionsduringthemanufacturingphaseofaproduct.
C.small,continualcostreductionsduringthedesignphaseofaproduct.
D.small,continualcostreductionsduringthemanufacturingphaseofaproduct.
E.theuseofoperationalcostinginout-of-controlmanufacturingsituations.
Answer:
DLO:
6Type:
RC
19.Whichofthefollowingwouldleastlikelybeafeatureorgoalthatisassociatedwithakaizen-costingprogram?
A.Eliminationofwaste.
B.Useofoverheadapplicationrates.
C.Implementationofemployeesuggestions.
D.Improvementsinproductiontime.
E.Reductionofnon-value-addedactivitiesandcosts.
Answer:
BLO:
6Type:
RC
20.Thecomparisonofacompany'spracticesandperformancelevelsagainstthoseofotherorganizationsismostcommonlyknownas:
A.benchmarking.
B.continuousimprovement.
C.re-engineering.
D.comparativeanalysis.
E.kaizenbusinessanalysis(KBA).
Answer:
ALO:
7Type:
RC
21.Whichofthefollowingtechniquesdoesnotlogicallybelongwiththeothers?
A.Productcosting.
B.Valueengineering.
C.Kaizencosting
D.Continuousimprovement.
E.Benchmarking.
Answer:
ALO:
5,6,7Type:
N
22.Whichofthefollowingstatementsaboutre-engineeringis(are)true?
I.Re-engineeringisthecompleteredesignofaprocessinanattempttofindcreativenewwaystoaccomplishanobjective.
II.Re-engineeringinvolvesmoreofa"giantleap"thantheconceptofkaizen.
III.Re-engineeringmayentailhighrisks.
A.Ionly.
B.IandII.
C.IandIII.
D.IIandIII.
E.I,II,andIII.
Answer:
ELO:
7Type:
RC
23.Thecontemporarymanagementtoolthatfocusesonrestrictionsthatlimitacompany'sabilitytomaximizelong-runprofitiscommonlyknownas:
A.simulation.
B.linearregression.
C.constraintmanipulation.
D.thetheoryofconstraints.
E.gametheory.
Answer:
DLO:
7Type:
RC
24.Acompanythatadoptsajust-in-timeproductionsystemwouldattempttoreduceand/oreliminate:
A.raw-materialinventory.
B.raw-materialinventoryandwork-in-processinventory.
C.raw-materialinventory,work-in-processinventory,andfinished-goodsinventory.
D.work-in-processinventory.
E.finished-goodsinventory.
Answer:
CLO:
8Type:
RC
25.Whichofthefollowinginventorieswouldacompanytrytoreduceand/oreliminateunderajust-in-timesystem?
Raw-MaterialInventory
Work-in-ProcessInventory
Finished-GoodsInventory
A.
No
No
Yes
B.
No
Yes
No
C.
Yes
No
No
D.
Yes
No
Yes
E.
Yes
Yes
Yes
Answer:
ELO:
8Type:
RC
26.MarionCorporation,whichproducesuniqueofficefurniture,recentlyinstalledajust-in-timeproductionsystem.Thevariousstepsinthecompany'smanufacturingprocessarecoordinatedbyusingaphilosophyknownas:
A.supplypull.
B.demandpull.
C.supplypush.
D.demandpush.
E.noneoftheabove.
Answer:
BLO:
8Type:
N
27.Whichofthefollowingstatementsregardingthepullmethodis(are)true?
I.Goodsareproducedineachmanufacturingstageonlyastheyareneededatthenextstage.
II.Thepullmethodgreatlyreduceswork-in-processinventory.
III.Thepullmethodreduceswaitingtimeandtheassociatednon-value-addedcost.
A.IIonly.
B.IandII.
C.IandIII.
D.IIandIII.
E.I,II,andIII.
Answer:
ELO:
8Type:
RC
28.Inthepullmethodofcoordinatingaproductionprocess:
A.departmentsearlyintheproductionproce
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