In an organizational chart, what do the boxes represent?
Respuesta
Line positions.
Staff positions.
Areas of management responsibility.
Informal relationships.
Pregunta 2
Pregunta
The manager of the accounting department is known as the:
Respuesta
Chief Financial Officer (CFO).
Controller.
Accounting department manager.
Chief Executive Officer (CEO).
Pregunta 3
Pregunta
Since the early 1980's, companies have gone through several waves of improvement programs. All of the following represent improvement programs except:
Respuesta
Just-in-time (JIT).
Total Quality Management (TQM).
Process Reengineering.
Control Theory (CT).
Pregunta 4
Pregunta
The just in-time (JIT) production facet of the lean thinking model would likely have the most profound effects on the operations of companies that maintain:
Respuesta
raw materials, work in process, and finished goods inventories.
raw materials and work in process inventories.
raw materials and finished goods inventories.
work in process and finished goods inventories.
Pregunta 5
Pregunta
Which of the following is true of just-in-time (JIT) production systems?
Respuesta
Raw materials are received just in time to go into production.
Marketing is scheduled just in time to generate customer orders.
The flow of goods is controlled by a push approach.
JIT approaches can be contrasted with conventional approaches which advocate a pull approach.
Pregunta 6
Pregunta
Which of the following is a procedure inherent in the Theory of Constraints?
Respuesta
Identify the strongest link.
Do not place a greater strain on the system that the strongest link can handle.
Concentrate improvement efforts on strengthening the strongest link.
Improvement efforts must be focused on the constraint.
Pregunta 7
Pregunta
The process improvement method that relies on customer feedback and fact-based data gathering and analysis techniques to drive process improvement is known as:
Respuesta
just-in-time production.
lean thinking model.
Six Sigma.
Theory of Constraints
Pregunta 8
Pregunta
The IMA's Statement of Ethical Professional Practice includes which of the following broad categories?
Respuesta
Competence.
Confidentiality.
Integrity.
All of the answers are correct.
Pregunta 9
Pregunta
Which of the following statements about the Sarbanes-Oxley Act of 2002 is not correct?
Respuesta
The Act requires the CFO and the Controller certify in writing that their company's financial statements and accompanying disclosures fairly represent the results of operations.
The Act requires that a company's annual report contain an internal control report.
The Act establishes severe penalties of as many as 20 years in prison for altering or destroying any documents that may eventually be used in an official proceeding and as many as 10 years in prison for managers who retaliate against a whistle-blower who goes outside the chain of command to report misconduct.
The Act places the power to hire, compensate, and terminate the public accounting firm that audits a company's financial reports in the hands of the audit committee.
Pregunta 10
Pregunta
Which of the following statements about corporate social responsibility (CSR) is not correct?
Respuesta
CSR is a concept whereby organizations consider the needs of all stakeholders when making decisions.
CSR extends beyond legal compliance.
CSR includes voluntary actions that satisfy the expectations of customers, employees, suppliers, communities, and environmental and human rights advocates.