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1. The Taguchi Quality Loss Function (QLF) demonstrates that as the quality measure of a
product declines, the loss due to quality defects:
2. The quality cost of
prevention
:
3. Which of the following is not an expected result of improved quality of operations?
4. ISO 14000:
5. Typically, as
prevention and appraisal costs
increase other costs of quality:
6. Regardless of the differences in format, a common feature that should be present in any
Cost-of-Quality (COQ) Report is that the report:
7. A common characteristic among control charts, histograms, Pareto diagrams, and cause-
and-effect diagrams is that they are all:
8. The set of international quality-related standards, adopted in 1987 and revised in both
1994 and in 2000, is referred to as:
9. Studies have shown that improvements in quality can lead to:
10. Conformance to a quality specification expressed as a specified range around a target is
referred to as:
11. Conformance to a quality standard that requires all products or services to meet exactly
the target value with no variation allowed is:
12. A proper role for accounting in terms of managing and controlling quality is all of the
following except:
13. The term
performance quality
refers to:
14. Which of the following statements regarding the meaning of "quality" is true?
15. Which of the following is not a characteristic of the general framework for managing and
controlling quality depicted in Chapter 17?
16. Management accountants can help support the quality initiatives of management by
supplying decision makers with relevant financial information regarding these initiatives. Which
of the following statements is true regarding costs that are relevant for decision making within
this context?
17. All of the following approaches can be used to set quality-related performance
expectations except:
18. The term Six Sigma refers to:
19. Which one of the following is not a category of the Cost of Quality (COQ) reporting
model?
20. In a Cost-of-Quality (COQ) reporting framework, costs incurred to keep quality defects
from occurring are classified as:
21. In a Cost-of-Quality (COQ) reporting framework, costs incurred in conjunction with the
measurement and analysis of data to ascertain conformity of products and services to
specification are properly classified as:
22. Costs incurred as a result of poor quality found through appraisal prior to delivery of the
product to the customer are, in a Cost-of-Quality (COQ) reporting framework, considered:
23. In a Cost of Quality (COQ) framework, warranty costs are properly classified as:
24. In a Cost of Quality (COQ) framework, rework costs incurred before shipment of product
are considered:
25. In a Cost of Quality (COQ) reporting framework, scrap costs because of a quality failure
would be classified as:
26. In a Cost of Quality (COQ) report, costs to acquire and install training equipment would
be classified as:
27. In a Cost of Quality (COQ) report, sales returns and allowances due to quality deficiency
would be classified as:
28. In a Cost of Quality (COQ) report, maintenance costs for test equipment would be
classified as:
29. In a typical Cost of Quality (COQ) report, instructor fees for quality training would be
classified as:
30. For Cost of Quality (COQ) reporting purposes, contribution margin of canceled sales
orders due to quality deficiency would be classified as:
31. For Cost of Quality (COQ) reporting purposes, materials inspection costs would be
classified as:
32. Inspection costs for reworked units would be classified, for Cost of Quality (COQ)
reporting purposes, as:
33. The "cost of conformance" in a Cost-of-Quality reporting system includes:
34. In a Cost-of-Quality (COQ) reporting framework, the "cost of nonconformance" includes:
35. All of the following are examples of internal nonfinancial quality indicators except:
36. Cycle time efficiency is:
37. Which of the following is not an external nonfinancial measure of quality?
38. Which of the following statements about nonfinancial indicators of quality is not true?
