Total Quality Management
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CPA Auditing and Attestation (AUD) › Total Quality Management
Which of the following is not a characteristic of Total Quality Management?
Continuous Improvement
Waste Reduction
Customer Focus
Quality Circles
Explanation
TQM focuses on customer needs, continuous improvements, and quality circles. Waste reduction is a quality of lean manufacturing, not TQM.
Which of the following management philosophies does not focus on quality?
Gap Analysis
Total Quality Management
Absolute conformance
Lean
Explanation
The main objective in lean manufacturing is waste reduction. Although customer requirements and demand pull serve as the basis for the approach, quality is not the most prominent concept.
Which of the following uses analysis of production processes to ensure that resource uses stay within target costs?
Activity based costing
Just-in-time
Value Chain Analysis
Kaizen
Explanation
Kaizen, or continuous improvement, occurs at the manufacturing stage where the ongoing search for cost reductions takes the form of analysis of production processes to ensure that resource uses stay within target costs.
Which of the following is not a requirement of just in time systems?
Supplies received as needed throughout the day
Employee empowerment
Strong job specialization
Reduced setup time
Explanation
Just in time means that employees with multiple skills are used more efficiently and will not specialize in merely one job or task.
Which of the following is not a typical characteristic of a just in time production environment?
Push through system
Lot sizes equal to one
Insignificant setup times and costs
Balanced and level workloads
Explanation
Just in time has the goal to minimize the level of inventory carried. It has a pull approach rather than a push approach.
There are 7 factors critical to total quality management. Which is not one of them?
Customer Focus
Objective measures
Timely recognition
Executive compensation
Explanation
Total quality management focuses on a customer-focused experience and compensation of the executives has no bearing on a customer.