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UCFAccountant
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Joined: 07 Dec 2009
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Posted: 19 Apr 2011 at 23:31 \| IP Logged

I don't quite agree with the answer.

In recent years, muych attention has been placed on product quality and total quality control. Which one of the following items would not normally be considered a cost of quality?

a. costs incurred in detecting defective products during production
b. cost incured in detecting defective products produced before they are shipped to customers
c. costs incurred after defective products have been shipped to customers
d. costs incurred in shortening production lead times and achieving on-time deliveries

D. is a good answer, however c. also works as this isn't a cost of quality. It is in fact a cost of failure as it is incured AFTER defective products were shipped.

Can someone explain to me why I'm wrong ?

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I'mTryingToo
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Joined: 24 Mar 2011
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Posted: 20 Apr 2011 at 09:37 \| IP Logged

I do agree with your answer but however I think C is a better answer because:

Cost of quality= conformance costs

Conformance costs= prevention costs and appraisal costs

Cost of failure=nonconformance costs

Nonconformance costs= internal failure costs and external faulure costs

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UCFAccountant
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Posted: 20 Apr 2011 at 10:08 \| IP Logged

Becker says the correct answer is D.

But C is a nonconformance, failure cost .. Becker, why you do this !?

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icandoit2010
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Joined: 21 Aug 2010
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Posted: 20 Apr 2011 at 11:51 \| IP Logged

I think Becker's answer is correct. Here's why I think D is the answer. Correct me if I'm wrong.

A would be conformance - appraisal (inspection/testing)

B would be nonconformance - internal failure (before shipment)

C would be nonconformance - external failure (after shipment)

D are examples of nonfinancial measures of internal performance & customer satisfaction.

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