CHAPTER 14 QUALITY COST MANAGEMENT QUESTIONS FOR WRITING AND DISCUSSION 1. All quality costs are incurred because poor quality may or does exist.
mill million ion &1. &1.2 2 × (11 (11 million' million' 3 ) million million &1.1() × (11 million'4.
2. Preventi Prevention on costs costs are incurr incurred ed to prevent prevent defects defects in produc products ts;; apprai appraisal sal costs costs are cost costs s incu incurr rred ed to dete determ rmin ine e wheth hether er products products are conforming conforming to specificati specifications; ons; inter interna nall failu failure re cost costs s are are incur incurre red d when hen nonconforming products are detected prior to ship shipme ment nt;; exte extern rnal al fail failur ure e cost costs s are are incurred incurred because because nonconforming nonconforming products products are delivered to customers.
9.
A quality cost report shows the amount of cost cost for for each each cate catego gory ry as well ell as the the relative relative cost of each category. category. +his report requires managers to identify the costs that should appear in the report, to identify the curren currentt qualit quality y perform performance ance level, level, and to begi begin n think thinkin ing g abou aboutt the the level level of qual qualit ity y performance that should be achieved.
3. Exte Exterrnal failure costs can be more devasta devastatin ting g becaus because e of warr warrant anty y costs costs,, lawsuits, and damage to the reputation of a company, all of which may greatly exceed the costs of rework or scrap incurred from internal failure costs.
1.
+wo ma5or ma5or reas reason ons s why why the the acco accoun unti ting ng depa depart rtme ment nt shou should ld be respo espons nsib ible le for for producing quality cost reports6 &' they have the expertise and training, and &(' they have the ob5ectivity.
11.
78 9111 is a series series of five intern internati ational onal quality quality standards standards.. +hese +hese standards standards center center on the the conc concep eptt of docu docume ment ntat atio ion n and and control of nonconformance and change. 78 9111 certification can be a requirement of doing business &e.g., in Europe'. Also, many
4. Agree. t is poor quality, not good quality, that is costly. All quality costs exist because poor quality may or does exist. 5. nterim quality standards are used to mea! sure a firm"s progress toward better quality within a given period.
companies have found that the process of applyi applying ng for 78 9111, 9111, whil while e length lengthy y and expe expens nsive ive,, yiel yields ds impor importa tant nt bene benefi fits ts in terms terms of self!kn self!know owled ledge. ge. :.7. :.7. compani companies es are are usin using g 78 78 9111 9111 cert certif ific icat atio ion n as a competitive tool, as well.
6. nterim quality reports are used to measure qual qualit ity y impr improv ovem emen entt with with resp respec ectt to a curren current!p t!peri eriod od stand standar ard; d; multipl multiple!pe e!perio riod d repo reporrts are are used used to measu easurre qual uality ity improvement with respect to a base period; long!r long!rang ange e report reports s are used used to measur measure e progress toward achieving the goal of #ero defects. 7.
$oth monetary and nonmonetary incentives can be used used to motivate motivate employe employees. es. %or example, employees can be given a bonus that is equal to a fixed percentage of the savings from a suggestion that improved a product"s quality &referred to as gain gainsh shar arin ing' g'.. Addit dditio iona nall lly y, awar awards ds of excellence can be used to recogni#e those employees employees who make outstandin outstanding g quality quality contributions.
8.
%irms should spend about (.)* of sales on qualit quality y costs. costs. +he potent potential ial saving savings s from qual qualit ity y improv improveme ement nt is - - milli million on /-0 /-0
12. An environmental cost is a cost incurred because because poor environmental quality exists exists or may exist. 13. +he four categories of environmental costs are prevention, detection, detection, internal failure, failure, and external failure. Prevention Prevention costs costs are costs incurred to prevent degradation to the environment. etection costs are incurred to dete determ rmin ine e if the the firm firm is comp comply lyin ing g with with environm environment ental al stand standard ards. s. ntern nternal al failure failure costs are costs incurred to prevent emission of contami contaminant nants s to the environm environment ent after after they have been produced. External failure costs are costs incurred after contaminants have been emitted to the environment. 14.
59
caused by the firm but paid for by third
parties &e.g., members of society bear these costs'.
E!ERCISES
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