ACG 2071 Lecture Notes - Lecture 7: H&R Block
12 Sep 2018
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Document Summary
Non-conformance costs: employee training, standardized checklists, purchase better raw materials, acquire better equipment. Inspect work in process: test finished goods. Incur before defective product is delivered to customer. Incur after defective product is delivered: rework costs, scrap costs, re-inspection, product recalls, warranty costs, loss of future sales. For h&r block, classify each item as prevention, appraisal, or failure cost: Supervisor reviews tax return prepared by staff person. Irs penalty related to tax return prepared by company. Checklist of tax return preparation procedures completed before prepare return. Diagnostics generated by tax return software after prepare return but before file with irs. Identify, categorize, and estimate costs of quality: key comparison, conformance costs (upfront investments, non-conformance costs (future savings, practical difficulty: subjective estimates. Analysis: upfront investments, (conformance costs, prevention and appraisal costs, future costs savings, (non-conformance costs, internal and external failure costs.
