TAILIEUCHUNG - Barfield Raiborn Kinney Cost Accounting_15
Cho thấy tiềm năng lợi thế và bất lợi của việc sử dụng tạm thời trong mỗi tình huống trên. Những lợi thế và bất lợi có thể được nhìn từ quan điểm của người sử dụng lao động hoặc người sử dụng của sản phẩm hoặc dịch vụ của người sử dụng lao động. | 7UU Part 3 Planning and Controlling e. To clean the house when the regular maid is ill. f. To answer questions on a tax help-line during tax season. g. To work in department stores during the Christmas rush. h. To do legal research in a law firm. i. To perform quality control work in a car manufacturing plant. j. To do seamstress work in a custom dress shop. k. To work as a clerk cashier in a small retail store. The store is a mom-and-pop operation and the clerk is the only employee in the store when he or she works. Indicate the potential advantages and disadvantages of the use of temporaries in each of the above situations. These advantages and disadvantages can be viewed from the standpoint of the employer or the user of the employer s products or services. 51. Efficiency standards Tory Kline has been asked to monitor the efficiency and effectiveness of a newly installed machine. The specialized machine has been guaranteed by the manufacturer to package 7 800 engine gaskets per kilowatt-hour kWh . The rate of defects on production is estimated at percent. The machine is equipped with a device to measure the number of kWhs used. During the first month of use the machine packaged 1 390 000 gaskets of which 17 900 were flawed and it used 175 kWhs. a. What is the efficiency standard for flawless output b. Calculate the achieved efficiency for the first month and briefly comment on it. c. Determine the achieved effectiveness and briefly comment on it. d. Assume that the company was charged per kWh during the first month this machine was in service. Estimate the company s savings or loss in power costs because of the machine s efficiency level in the first month of operations. e. If you were a customer buying this company s gaskets for use in automobile production what amount of quality control would you want the company to have and why 52. Effectiveness efficiency Top management of RX Hospital Administrators observed that the budget for the EDP department .
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