A Useful Tool for Translating Customers' Everyday Language into Specific

question 29

Multiple Choice

A useful tool for translating customers' everyday language into specific technical requirements is

• A) Quality Function Deployment
• B) Quality circles
• C) Quality of design
• D) Scatter diagrams
• E) Cause-and-effect diagrams

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Definitions:

Budget Variance

Budget variance is the difference between the budgeted or planned financial activity and the actual financial performance.

Fixed Manufacturing Overhead

Costs associated with production that do not change with the level of output, such as rent, salaries, and equipment depreciation.

Budget Variance

Budget variance is the difference between the budgeted or planned amount of expense or revenue and the actual amount incurred or earned.

Standard Cost System

An accounting framework where predetermined costs are used for valuing inventories and measuring cost variances.