The cost associated with defective parts or products that cannot be repaired to make them fit for use by customers is referred to as______
A: rework
B: yield loss
C: scrap
D: external failure cost
A: rework
B: yield loss
C: scrap
D: external failure cost
举一反三
- Provide low-price products to one group of customers is focused cost leadership strategy.
- Which of the following would not be considered a cost of quality? A: Lost sales due to bad publicity generated by product failure. B: The cost of repairing merchandise that was dropped by a forklift in the factory. C: The amount of a bonus paid to the work team producing the fewest defective units. D: The cost of the external audit.
- Some products have been over-packaged just because of _____________________.( ) A: whole-sale and retailing B: the cost C: customers’ psychological need D: promotion
- He resented talk of ( ) and didn’t like the notion of managing workers either. A: the cost of labor B: the cost of products C: the cost of material D: the cost of manufacturing
- Under current cost accounting, goods sold are charged to profit or loss at: A: Historical cost B: Replacement cost C: Net realisable value D: Economic value