AICPA每日一练之BEC【2016-1-18】

高顿网校2016-01-18 09:07Lynn.yu
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Nonfinancial performance measures are important to engineering and operations managers in assessing the quality levels of their products. Which of the following indicators can be used to measure product quality?

I.Returns and allowances.

II.Number and types of customer complaints.

III.Production cycle time.

a.I, II, and III.

b.I and III only.

c.II and III only.

d.I and II only.

Answer:D

Choice "D" is correct. Returns and allowances and customer complaints may occur if a customer is dissatisfied with the quality of the product purchased. Thus, these two indicators can be used to measure product quality. Production cycle time indicates efficiency in production but does not assess product quality levels.

Choices "b", "c", and "a" are incorrect, based on the above explanation.

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