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Lean Accounting, Target Costing, and Balanced Scoreboard

Quiz by Rafishal

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10 questions
Show answers
  • Q1
    Which of the following elements defines a lean manufacturing system?
    All of the above
    waste elimination
    cost reduction
    value creation
    20s
  • Q2
    Which of the following are not lean thinking principles?
    strict control using variance analysis
    pursue perfection
    uninterrupted value flow
    value streams
    20s
  • Q3
    An order fulfillment value stream ...
    Focuses on providing existing product to new customer
    Focuses on developing new product for new customer
    Focuses on providing new product to existing customer
    Focuses on providing current product to current customer
    10s
  • Q4
    Non value added activities are...
    A source of waste
    Unneccessary
    All avoidable in the long run
    All of the above
    10s
  • Q5
    A value stream...
    Has only non value added activities
    Emphisizes standard costing controls
    Has both value added and non value added activities
    Has only value added activities
    10s
  • Q6
    A value stream is usually created for . . .
    Product with the same market shares
    Product that use different process
    Product that use common process
    Heterogeneous product
    20s
  • Q7
    A cell structure is chosen over a departmental structure because it . . .
    Reduces cost
    Increases quality
    All of the above
    Reduces inventories
    20s
  • Q8
    Inventories of a goods awaiting further processing or consumption are . . .
    A form of waste not valued by customer
    Needed to ensure JIT deliveries to customer
    Vital for continuous flow manufacturing
    Needed to prevent stock-outs
    10s
  • Q9
    Three cost reduction methods are typically used . . .
    Value analysis
    All of the above
    Process improvement
    Reverse engineering
    20s
  • Q10
    Four different perspective of balanced scorecard are . . .
    Financial; customer; internal business process; learning and growth
    Marketing; customer; internal business process; learning and growth
    Human Resources; customer; internal business process; learning and growth
    Financial; customer; external business process; learning and growth
    20s

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