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Total Questions : 69 | Page 7 of 7 pages
Question 61. The cost operations such as wages, salaries, depreciation, utilities and rent are summed together to calculate
  1.    throughput costs
  2.    investments
  3.    operating costs
  4.    marginal costs
 Discuss Question
Answer: Option C. -> operating costs
Answer: (c).operating costs
Question 62. The quality aspect, that refers how well the product fulfills the customer demands, is classified as
  1.    learning quality
  2.    design quality
  3.    conformance quality
  4.    business process quality
 Discuss Question
Answer: Option B. -> design quality
Answer: (b).design quality
Question 63. The cost incur for defective products, after their shipment to customers is classified as
  1.    prevention costs
  2.    external failure costs
  3.    appraisal costs
  4.    internal failure costs
 Discuss Question
Answer: Option B. -> external failure costs
Answer: (b).external failure costs
Question 64. If the number of employees who left the job are 40, the total number of employees are 200, then the employee turnover ratio will be
  1.    0.6
  2.    0.5
  3.    0.2
  4.    0.7
 Discuss Question
Answer: Option C. -> 0.2
Answer: (c).0.2
Question 65. The fishbone diagram is an example of
  1.    relevant costing diagram
  2.    cause and effect diagram
  3.    control chart
  4.    Pareto diagram
 Discuss Question
Answer: Option B. -> cause and effect diagram
Answer: (b).cause and effect diagram
Question 66. The carrying costs of inventories and price discounts related to delayed deliveries are examples of
  1.    measures of growth and learning
  2.    measures of internal business processes
  3.    customer measures
  4.    financial measures
 Discuss Question
Answer: Option D. -> financial measures
Answer: (d).financial measures
Question 67. The number of employees who left the company, divided by average number of employees to calculate the ratio is called
  1.    employee turnover ratio
  2.    employee empowerment ratio
  3.    employee satisfaction ratio
  4.    employee training percentage
 Discuss Question
Answer: Option A. -> employee turnover ratio
Answer: (a).employee turnover ratio
Question 68. The revenues are subtracted from the cost of direct materials of sold goods is to calculate
  1.    throughput contribution
  2.    operating cost contribution
  3.    operating contribution
  4.    marginal contribution
 Discuss Question
Answer: Option A. -> throughput contribution
Answer: (a).throughput contribution
Question 69. The incurred costs to exclude the production of goods, that do not meet the specification, are called
  1.    rework costs
  2.    prevention costs
  3.    incremental costs
  4.    reengineering costs
 Discuss Question
Answer: Option B. -> prevention costs
Answer: (b).prevention costs

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