題目

Quality control costs can be categorised into internal and external failure costs, inspection costs and prevention costs. In which of these four classifications would the following costs be included?

The costs of a customer service team

The cost of equipment maintenance

The cost of operating test equipment

??????????????????????????????????????????????????????? ?? Internal failure costs??? ?External failure costs??? ??Inspection costs?????Prevention costs

Cost of the a customer service team????

Cost of equipment maintenance????

Cost of operating test equipment????

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Chapter13Alternativecostingprinciples

?????????????????????????????????????????????????????? ?Internal failure??????External failure???????Inspection??????Prevention

???????????????????????????????????????????????????????????????costs ???????????????? ??costs ?????????????? ????costs???????? ???costs

Cost of the a customer service team?????????????????????????????????? 對

Cost of equipment maintenance????????????????????????????????????????????????????????????????????????????? ?????????????? 對

Cost of operating test equipment??????????????????????????????????????????????????????????????????????? 對

多做幾道

Explain what is meant by standard costing

Explain what is meant by a standard cost

Describe four types of standard.

Explain what is meant by a standard hour.

Give five possible sources of information from which a standard materials price may be estimated.

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