In the Third Stage of the Total Management Quality (TQM)

question 89

Multiple Choice

In the third stage of the total management quality (TQM) process, employees identify areas in which their department deviates from quality standards. These deviations are known as:

• A)statistical process controls.
• B)change agents.
• C)output variations.
• D)flow anomalies.

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Definitions:

Job Cost Sheet

An account in the work in process subsidiary ledger in which the costs charged to a particular job order are recorded.

Job Order Costing

A cost accounting system in which costs are assigned to specific jobs or batches, which are often custom orders.

Job Order Cost

A cost system that assigns costs directly to a specific job or batch of product, tracking direct labor, direct materials, and overhead.

Crude Oil Refining

The industrial process of transforming crude oil into usable products such as fuel, gasoline, and diesel.