1. Goalpost quality conformance differs from conformance like: A. "range differs from "point." B. "probable" differs from "certain." C. "generally" differs from "always." D. "many" differs from "one." 2. This is a required question Implementation of total quality management (TQM) in a firm: A. must follow a rigid, predetermined process to be successful. B. is a bottoms up process, with senior management involved only in the final phase. C. takes from 3-5 years. D. involves some lower-level managers and all senior executives. 3. Appraisal costs are incurred to measure and analyze data to test product or service in conformity to specifications, but not to: A. reduce error or prevent recurrence of error. B. change policy. C. change procedures. D. check on quality standards. 4. Examples of the quality cost of prevention include all of the following, except: A. tuition for external training. B. an annual award for lowest rework rate. C. depreciation of a training room. D. additional tolerance controls for machinery. 5. The key difference(s) between internal failure cost and external failure cost is (are): A. when the cost happens. B. both when and where the cost happens. C. where the cost happens. D. whether the cost happens. 6. Conformance that requires all products or services to meet exactly the target value with no variation allowed is A. goalpost conformance. B. absolute quality conformance. C. endzone conformance. D. target conformance. 7. The quality cost of prevention is: A. refers only to zero-defect programs. B. exemplified by the cost of servicing warranties. C. an upstream cost. D. a downstream cost. 8. Which one of the following is not listed as a practice that successful TQM firms use to ensure having quality suppliers? A. reducing the supplier base. B. selecting suppliers based on price and their capability and willingness to improve quality, cost, delivery, flexibility, and for their dedication to continuous improvement. C. performing long-term relationships with suppliers as working partners. D. setting measures that truly reflect the needs and expectations of suppliers. 9. Just-in-time purchasing requires A. larger and less frequent purchase orders. B. smaller and more frequent purchase orders. C. larger and more frequent purchase orders.. D. smaller and less frequent purchase orders. 10. Conformance to a quality specification expressed as a specified range around a target is A. endzone conformance. B. target conformance. C. goalpost conformance. D. absolute quality conformance. 11. Changing to an activity-based costing/ management system will not A. change the way that performance is evaluated. B. change all the people's jobs. C. change the way that resources are allocated. D. change the way that costs are allocated. 12. A well-designed MACS develops and uses A. neither quantitative nor qualitative information for control. motivation, and performance evaluation. B. only qualitative information for control, motivation and performance evaluation. C. only quantitative information for control, motivation and performance evaluation. D. both quantitative and qualitative information for control, motivation and performance evaluation. 13. The traditional focus in management accounting has been to develop A. only qualitative performance measures. B. both quantitative and qualitative performance measures. C. only quantitative performance measures. D. neither quantitative nor qualitative measures. 14. A demand-pull system in which each component in a production line is produced immediately as needed by the next step in the production line - is referred to as A. relevant total costs. B. just-in-time production system C. economic order quantity. D. materials requirements planning. 15. Product quality and profitability are: A. inversely related B. loosely related C. closely related D. indirectly linked 16. The just-in-time manufacturing (JIT) system is also called the A. job in the training system. B. zero inventories system. C. zero cost system D. job in the transit system. 17. One common mistake that managers make when changing to a new cost management system is A. they involve too many in making the change. B. they over-budget for the cost of the change. C. they try to change too many things simultaneously. D. they take too long to implement the change. 18. Resistance to changing a management accounting and control system (MACS) can occur for the reasons listed below, except A. an employee's compensation and rewards may be altered. B. employees are set in their ways and will act defensively. C. employees have to wait for a vote of shareholders before a MACS can be changed D. the balance of power may shift unfavorably for the employee. 19. Cost quality reports usually do not consider A. appraisal costs. B. opportunity costs. C. external failure costs. D. internal failure costs. 20. All of the following are potential financial benefits of just in time except A. reducing manufacturing lead time. B. reducing the risk of obsolescence. C. lower investments in plant space for inventories. D. lower investments in inventories 21. Costs incurred in measurement and analysis of data to ascertain conformity of products and services to the specifications are A. external failure costs. B. internal failure costs. C. appraisal costs. D. prevention costs. 22. Which one of the following is not a category of costs of quality? A. internal failure B. external failure C. Promotion D. Appraisal 23. Regardless of the differences in form and control, common feature that should be present in any Cost of Quality is that the report: A. stratifies costs by plant. B. stratifies costs by product line. C. stratifies costs by department. D. promotes total quality management (TQM). 24. Core principles of total quality management include: A. all of the given choices B. focusing on customer satisfaction. C. involvement of the entire workforce. D. striving on continuous improvement. 25. The Taguchi Quality Loss Function demonstrates that as the quality measure of a product declines, the loss due to quality defects: A. decrease as a quadratic function. B. increases in an inverse proportion. C. increases in direct proportion. D. increases as a quadratic function