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KarenH3512
25.02.2020 •
Business
Philip Crosby believed that A. every product and service will have a small number of defects. B. the cost of poor quality is underestimated by most firms. C. quality does not have a price tag too large to pay. D. quality is the responsibility of assembly line workers.
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Ответ:
The correct answer is letter "B": the cost of poor quality is underestimated by most firms.
Explanation:
In his book "Absolutes of Quality Management", the American entrepreneur Philip Crosby (1926-2001) lays out the four (4) absolutes of Quality Management: conformance to requirements, prevention instead of inspection, zero defects, and monetary terms.
Crosby is mostly known for his work in corporate quality management. He believed most companies do not pay much attention to quality even if it is "free", meaning that investing more in quality bring firms returns in short periods.
Ответ:
$18,000 loss on sale
Explanation:
It is important to notice that the company uses the straight line depreciation method on the equipment.
Annual Depreciation charge = (Cost - Salvage Value) ÷ Number years of useful life
Therefore
Annual Depreciation charge = ( $50,000 - $ 0) ÷ 5
= $10,000
Depreciation for the period in use will be :
Year 1 = $10,000
Year 2 = $10,000
Accumulated depreciation = $20,000
Now given the cost and proceeds as follows :
Cost = $50,000
Proceeds = $12,000
Profit on Sale = Proceeds - ( Cost - Accumulated Depreciation)
= $12,000 - ( $50,000 - $20,000)
= ($18,000)
The Company will realize a loss on sale of $18,000