Gestion estrategica costos

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CHAPTER 19: QUALITY, TIME, AND THE THEORY OF CONSTRAINTS

TRUE/FALSE

1. Shortening delivery times is a minor part of the quality improvement process.

Answer: False Difficulty: 2 Objective: 1
Shortening delivery times is a major part of the quality improvement process.

2. ISO 9000 developed by the International Organization for Standardization is a set of five internationalstandards for quality management adopted by more than 85 countries.

Answer: True Difficulty: 2 Objective: 1

3. Quality of design measures how closely the characteristics of products or services meet the needs and wants of customers.

Answer: True Difficulty: 2 Objective: 1

4. In the banking industry, depositing a customer's check into the wrong bank account is an example ofquality of design failure.

Answer: False Difficulty: 2 Objective: 1
This is an example of conformance quality failure.

5. Costs of quality (COQ) reports usually do not consider opportunity costs.

Answer: True Difficulty: 2 Objective: 1

6. A control chart identifies potential causes of failures or defects.

Answer: False Difficulty: 2 Objective: 2
This is adefinition of a Pareto diagram.

7. A cause-and-effect diagram is used to help identify potential causes of defects.

Answer: True Difficulty: 2 Objective: 2

8. Allocated cost amounts are an important determinant of the costs of a quality improvement program.

Answer: False Difficulty: 2 Objective: 3
Allocated costs are usually ignored in calculating the costs of a qualityimprovement program.

9. Most companies expend a substantial amount of dollars measuring the financial costs of design quality.

Answer: False Difficulty: 2 Objective: 3
Most companies do not expend a substantial amount of dollars measuring the financial costs of design quality.

10. The number of defects shipped to customers as a percentage of total units shipped are a type ofnonfinancial quality measure.

Answer: True Difficulty: 2 Objective: 4

11. Process yield is the ratio of defective units to total output.

Answer: False Difficulty: 2 Objective: 4
Process yield is the ratio of good output to total output.

12. The financial cost of quality measures serves as a common denominator for evaluating trade-offs among prevention costs and failurecosts.

Answer: True Difficulty: 2 Objective: 5

13. Nonfinancial measures of quality are often easy to quantify and easy to understand.

Answer: True Difficulty: 2 Objective: 5

14. Two common operational measures of time are customer-response time and manufacturing lead time.

Answer: False Difficulty: 2 Objective: 6
The two are customer-response time and on-timeperformance.

15. Manufacturing lead time is the sum of waiting time and manufacturing time for an order.

Answer: True Difficulty: 2 Objective: 6

16. Two important drivers of time are limited capacity and bottlenecks.

Answer: False Difficulty: 2 Objective: 6
The drivers of time are uncertainty and limited capacity (also known as bottleneck).

17. The averagewaiting time is the average amount of time an order will wait at the company's shipping office before it is sent to the customer.

Answer: False Difficulty: 2 Objective: 6
The average waiting time is the average amount of time that an order will wait in line before it is set up and processed.

18. The objective of the theory of constraints is to increase throughput contribution whiledecreasing investments and operating costs.

Answer: True Difficulty: 2 Objective: 7

19. Throughput contribution is equal to revenues minus direct material and direct labor costs.

Answer: False Difficulty: 2 Objective: 7
Throughput contribution is equal to revenues minus the direct materials cost of goods sold.

20. The cost of poor quality at a nonbottleneck operation is...
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