Data for a Factory -
TQM/BPR Are Management Accounting Techniques with the Following Important

question 6

Multiple Choice

Data for a factory
$\begin{array}{ll}\text { Total factory cost } & £ 10,000 \\\text { Total time au ailable on key resource (hours) } & 2,500 \\\text { Contribution per unit product A } & £ 34.00 \\\text { Contribution per unit product B } & £ 30.00 \\\text { Contribution per unit product C } & £ 22.00 \\\text { Contribution per unit product D } & £ 20.00 \\\text { Hours required product A } & 12.0 \\\text { Hours required product B } & 6.0 \\\text { Hours required product C } & 6.0 \\\text { Hours required product D } & 8.0\end{array}$

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TQM/BPR are management accounting techniques with the following important supply chain implications

• A)Re-engineering/quality affect supplies e.g.JIT systems
• B)External sourcing influenced by cost and design specifications set by the market
• C)Sharing of cost and output data enables benefits of partnership sourcing
• D)Competition between supply chains rather than individual firms

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Definitions:

Newly Introduced Product

A product that has recently been launched into the market, often featuring new or innovative characteristics.

Existing Product

A product that has already been developed and is available in the market for consumers.

Marginal Utility

The additional satisfaction or utility gained by consuming an additional unit of a good or service.

Consumer's Income

The total amount of money earned by an individual or household, influencing their purchasing decisions and capacity.