E5 Cost analysis, constraints and sustainability

Written by Saad Rahman (ACCA)

اے سی سی اے · ایکسپرٹیز لیول میں نیا · 8 سوالات

نام: ____________________ تاریخ: ____________

Which is a prevention cost in the cost of quality?
- A Staff training in quality
- B Warranty claims
- C Scrap
- D Final inspection
Customer returns and warranty claims are:
- A Internal failure costs
- B Prevention costs
- C Appraisal costs
- D External failure costs
Scrap and rework found before delivery are:
- A Environmental costs
- B Prevention costs
- C Internal failure costs
- D External failure costs
The potential cost of cleaning up contamination in the future is an environmental cost of which category?
- A Conventional
- B Hidden
- C Reputational
- D Contingent
Waste disposal costs that are included in general overheads are:
- A Contingent costs
- B Reputational costs
- C Hidden environmental costs
- D Conventional costs
The Theory of Constraints says that output is limited by:
- A The bottleneck
- B The number of products
- C The largest customer
- D The cheapest resource
Maximise 5x + 4y with machine time 2x + y <= 100 and labour x + 2y <= 80. What is the maximum contribution?
- A $300
- B $250
- C $280
- D $160
In the same problem (maximise 5x + 4y with 2x + y <= 100 and x + 2y <= 80), what is the shadow price of a machine hour?
- A $4
- B $2
- C $1
- D $5

جوابی کلید

1. A, 2. D, 3. C, 4. D, 5. C, 6. A, 7. C, 8. B