AICPA每日一练之BEC【2016-3-21】

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Which of the following techniques effectively measures improvements in product quality as a result of internal failure costs?

a.Inspection of in-process goods.

b.Recording the number of products returned over time.

c.Tracking the number of products reworked.

d.Tracking warranty expenses over time.

Answer:C

Choice “c” is correct. The requirement is to identify the technique that effectively measures improvements in product quality as a result of internal failure costs. Answer (c) is correct because tracking the number of products reworked is a measure of internal failure.

Answer (a) is incorrect because it is an aspect of appraisal cost.

Answer (b) is incorrect because it is an aspect of external failure cost.

Answer (d) is incorrect because it is an aspect of external failure cost.

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