1.TQM and BPR are management accounting techniques with which of the following important supply chain implications? A.Multiple Choice Competition between supply chains rather than individual firms.

B. Sharing of cost and output data enables benefits of partnership sourcing.

C. Re-engineering/quality affect supplies e.g. JIT systems.

D. External sourcing influenced by cost and design specifications set by the market.

2.Kaizen costing is a management accounting technique with which of the following important supply chain implication? Multiple Choice

A. External sourcing influenced by cost and design specifications set by the market.

B.Competition between supply chains rather than individual firms.

C.Sharing of cost and output data enables benefits of partnership sourcing.

D.Progressive cost cuts are required from suppliers.

3._______ is a technique for guiding product design through the analysis of the ratio of functionality to cost. Multiple Choice A.Vertical integration

B.Throughput accounting ratio

C.Throughput accounting

D.Value engineering/value analysis