Explain how operations managers responded to the need for quality after World War II.
What will be an ideal response?
Answers will vary.When operations managers realized how far they trailed the Japanese in quality, they made a real effort to change their ways. Like the Japanese a few decades earlier, business leaders began to view improving the quality of their goods and services as a key to regaining international competitiveness. The first result of this newfound emphasis on quality was the development of an approach calledtotal quality management, better known as TQM. TQM recognizes that quality should be defined by the preferences and perceptions of customers. It views quality as the concern of every department and every employee. Most TQM programs give teams of workers the responsibility and authority to make and implement decisions to improve quality. The TQM philosophy agrees with the old adage that an "ounce of prevention is worth a pound of cure." Thus, TQM pursues a strategy of preventing mistakes that create defects. TQM requires firms to adopt a focus on making improvements in quality a way of life.
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When income tax expense equals current income tax payable to the government plus (minus) the increase (decrease) in deferred tax liabilities, income tax expense is properly matched for the:
A. tax return. B. future period. C. current period. D. previous period.
Which of the following statements is not true concerning cross-tabulation?
A) No more than three variables can be cross-tabulated. B) As a general rule, there should be at least five expected observations in each cell for the statistics computed to be reliable. C) Cross-tabulation examines association between variables, not causation. D) None of the above statements are untrue.
James Corporation's controller has developed the cost and usage data listed below in preparation of standard unit cost information for the coming year. Direct materials quantity standard 5 pounds per product Direct labor time standard 3 hours per product Direct materials price standard $9 per pound Direct labor rate standard $8 per hour Standard variable overhead rate $10 per labor hour Standard
fixed overhead rate $11 per labor hour Using the above information provided for James Corporation, the standard overhead cost for each unit is A) $45. B) $33. C) $30. D) $63.
At the end of the day, the cash register's record shows $2,050, but the count of cash in the cash register is $2,058. The correct entry to record the cash sales is
A. Debit Cash $2,058; credit Sales $2,058. B. Debit Cash $2,050; debit Cash Over and Short $8; credit Sales $2,058. C. Debit Cash Over and Short $8, credit Sales $8. D. Debit Cash $2,050; credit Sales $2,050. E. Debit Cash $2,058; credit Cash Over and Short $8; credit Sales $2,050.