管理会计练习题答案(问学姐拿的).docVIP

第一章 （1-6）1. Excellence teams and minicompanies both have the objective of involving production line personnel more fully in the management process so that the company can take advantage of the direct contact and knowledge that operating workers have about production and their work environment. This will hopefully translate into continuous improvement of operating performance. The objectives seem to be realized. Duffy has increased profits and reduced costs, attributing much of the change to the contributions of the excellence teams. The same is true for the minicompanies—much of the success in quality improvements appears to be grounded in this organizational change. 2. Employee empowerment is a key element of continuous improvement. Operating workers have tremendous skills, knowledge, and firsthand contact with the operating environment, all of which can be exploited to discover new and more efficient ways of producing. As employees are allowed more input, their self-esteem grows and their commitment to the company increases. Morale also increases, making for a more pleasant and productive environment. There are potential disadvantages. Too much latitude in employee empowerment might sidetrack employees to the point where they begin to attack personalities; discuss and argue about wage and hour considerations (or other grievances); or try to become involved in hiring, firing, and disciplinary matters. Many of these matters are best left centralized, and some skillful management is needed to ensure that operating employees are primarily involved in improving efficiency. 3. Management accounting information should be used to inform empowered employees so that they can identify problems and monitor and evaluate the effects of decisions they make. 4. Quality culture means that the employees of the organization have an internal commitment to producing high-quality products and services. A learning organization means that the employees are always seeking new and be