Chapter14 Solutions Hansen6e

8/11/2019 Chapter14 Solutions Hansen6e

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CHAPTER 14QUALITY COST MANAGEMENT

QUESTIONS FOR WRITING AND DISCUSSION

1. All quality costs are incurred because poorquality may or does exist.

2. Prevention costs are incurred to preventdefects in products; appraisal costs arecosts incurred to determine whetherproducts are conforming to specifications;internal failure costs are incurred whennonconforming products are detected priorto shipment; external failure costs areincurred because nonconforming productsare delivered to customers.

3. External failure costs can be moredevastating because of warranty costs,lawsuits, and damage to the reputation of acompany, all of which may greatly exceedthe costs of rework or scrap incurred frominternal failure costs.

4. Agree. t is poor quality, not good quality,that is costly. All quality costs exist becausepoor quality may or does exist.

5. nterim quality standards are used to mea!sure a firm"s progress toward better qualitywithin a given period.

6. nterim quality reports are used to measurequality improvement with respect to acurrent!period standard; multiple!periodreports are used to measure qualityimprovement with respect to a base period;long!range reports are used to measureprogress toward achieving the goal of #erodefects.

7. $oth monetary and nonmonetary incentivescan be used to motivate employees. %orexample, employees can be given a bonusthat is equal to a fixed percentage of thesavings from a suggestion that improved aproduct"s quality &referred to asgainsharing'. Additionally, awards ofexcellence can be used to recogni#e thoseemployees who make outstanding qualitycontributions.

8. %irms should spend about (.)* of sales onquality costs. +he potential savings fromquality improvement is - million /-0

million &1.2 (11 million' 3 ) million

&1.1() (11 million'4.

9. A quality cost report shows the amount ofcost for each category as well as therelative cost of each category. +his reportrequires managers to identify the costs thatshould appear in the report, to identify thecurrent quality performance level, and tobegin thinking about the level of qualityperformance that should be achieved.

1. +wo ma5or reasons why the accounting

department should be responsible forproducing quality cost reports6 &' they havethe expertise and training, and &(' they havethe ob5ectivity.

11. 78 9111 is a series of five internationalquality standards. +hese standards centeron the concept of documentation andcontrol of nonconformance and change. 789111 certification can be a requirement ofdoing business &e.g., in Europe'. Also, many

companies have found that the process ofapplying for 78 9111, while lengthy and

expensive, yields important benefits interms of self!knowledge. :.7. companiesare using 78 9111 certification as acompetitive tool, as well.

12. An environmental cost is a cost incurredbecause poor environmental quality existsor may exist.

13. +he four categories of environmental costsare prevention, detection, internal failure,and external failure. Prevention costs arecosts incurred to prevent degradation to theenvironment. etection costs are incurred to

determine if the firm is complying withenvironmental standards. nternal failurecosts are costs incurred to prevent emissionof contaminants to the environment afterthey have been produced. External failurecosts are costs incurred after contaminantshave been emitted to the environment.

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caused by the firm but paid for by third parties &e.g., members of society bear thesecosts'.

E!ERCISES

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2. P&%,%#$*-#

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21. E$%'( )'*(+&%

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23. A//&'*0'(

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Chapter14 Solutions Hansen6e

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