Data for a Factory -
Kaizen Costing Is a Management Accounting Technique with the

question 49

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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Kaizen costing is a management accounting technique with the following important supply chain implications:

• A)Progressive cost cuts are required from suppliers.
• 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:

Language Rules

The guidelines that govern the use of language, including grammar, syntax, semantics, and pragmatics, to enable effective communication.

Vocabulary Growth

The process by which a person acquires and expands their range of words for use in communication.

Expressive Communication

The ability to convey or express thoughts, feelings, or information verbally or through non-verbal means.

Referential Style

A communication style predominant in early language development where children primarily use language to label objects.