Question at position 31 Costs incurred in the process of establishing specifications for incoming materials, processes, products, and services, are categorized as which of the following?Costs incurred in the process of establishing specifications for incoming materials, processes, products, and services, are categorized as which of the following?Internal Failure CostsExternal Failure CostsPrevention CostsAppraisal Costs单项选择题
A
Internal Failure Costs
B
External Failure Costs
C
Prevention Costs
D
Appraisal Costs

Question

Question at position 31 Costs incurred in the process of establishing specifications for incoming materials, processes, products, and services, are categorized as which of the following?Costs incurred in the process of establishing specifications for incoming materials, processes, products, and services, are categorized as which of the following?Internal Failure CostsExternal Failure CostsPrevention CostsAppraisal Costs单项选择题

A

Internal Failure Costs

B

External Failure Costs

C

Prevention Costs

D

Appraisal Costs

BlackTom AI · Accepted Answer

To begin, let's parse what the question is asking: identify the category of costs associated with establishing specifications for incoming materials, processes, products, and services. This centers on activities aimed at preventing defects by planning and controlling quality from the outset.
Option 1: Internal Failure Costs. These are costs incurred due to defects found before delivery to customers, such as scrap or rework. Since the question concerns activities before production or delivery (establishing specs), this option does not fit.
Option 2: External Failure Costs. These costs arise from defects discovered after the product reaches the customer, like warranty claims or returns. Again, the focus here is on pre-production specification activities, so this is not correct.
Option 3: Prevention Costs. These are costs incurred to prevent defects from happening in the first place. Establishing specifications for incoming materials, processes, products, and services is a classic preventive activity, including quality planning, supplier qualification, and process design aimed at preventing defects.
Option 4: Appraisal Costs. These costs are spent on detecting defects through inspection, testing, and other evaluative activities conducted to determine if quality meets requirements. While related to quality, appraisal costs are about detection, not about the up-front prevention of defects through specification planning.
In summary, the described activity aligns with prevention-oriented efforts that reduce the likelihood of defects by design and specification control, rather than measuring or detecting defects after they occur. Therefore, the option that best fits is the preventive category, distinguishing it from failure and appraisal-related costs.

类似问题

Which of the following is an example of an external failure cost?

Which of the following statements is true?

Warranty service, processing of complaints and costs of litigation are examples of

Quality planning and administration, quality training and quality control procedures are examples of

Question4(i) [1 mark] Calculate total internal failure cost. A. $66,000 B. $101,000 C. $136,000 D. $171,000 E. $144,000 ResetMaximum marks: 1 Flag question undefinedBlackTom题目解析

Costs associated with avoiding, finding, making and repairing defects and errors, including the costs associated with selling defective products to customers are terms used to represent which of the following costs?

Assume that the cost data available for a certain period are limited to the following: $20,000 - final test 350,000 - field warranty costs 170,000 - reinspection and retest 45,000 - inventory reallocation 4,000 - vendor quality surveys 30,000 - rework The total quality cost is

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