管理会计双语课程习题chapter 5

管理会计双语课程习题chapter 5
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20. The reduction of setup costs makes smaller batch sizes more feasible.

a. True

b. False

21. In batch processing, workers downstream can identify an upstream problem immediately.

a. True

b. False

22. The theory of constraints focuses on long-term initiatives to increase operating income.

a. True

b. False

23. A processing cycle efficiency (PCE) of 14% indicates better efficiency than a PCE of 50%.

a. True

b. False

24. When using a just-in-time manufacturing, a problem anywhere in the system can stop all

production.

a. True

b. False

25. Implementing a just-in-time inventory system requires a major cultural change for an

organization.

a. True

b. False

26. Global competition led to the development of international quality standards such as ISO

9000 2000 Standards.

a. True

b. False

27. External quality problems are expensive to fix.

a. True

b. False

28. Experience shows that it is more expensive to prevent defects than to detect and repair

them.

a. True

b. False

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