江西省考生报名的缴费方式有哪些？应当注意什么问题？

正确答案：
(b) Quality costs may be monitored by measuring costs of non-conformance and costs of conformance.
Costs of non-conformance occur when the product fails to reach the design quality standards. Such costs may be subdivided
into internal failure costs and external failure costs.
Internal failure costs occur when the failure is detected before the transfer of the product to the customer.
External failure costs occur when the failure to reach the required standards is not detected until after the product has been
transferred to the customer.
Costs of conformance are those incurred in reducing or eliminating the costs of non-conformance. Such costs may be
subdivided into appraisal costs and prevention costs.
Appraisal costs are those associated with the evaluation of items such as purchased material and services in order to ensure
that they conform. to the agreed specification.
Prevention costs are those associated with the implementation of a quality improvement programme. Such costs are planned
in advance and their implementation should lead to continuous improvement.
Examples of quality costs relevant to Division C may include:
Internal failure costs: cost of materials scrapped due to poor receipt and storage procedures or losses of CC output due to poor
processing routines.
External failure costs: cost of quality problems with batch of CC not detected until it has reached Division B. This may require
free replacement of the batch and compensation for loss of output by Division B.
Appraisal costs: evaluation of purchased material and services in relation to the manufacture of CC to ensure that it conforms
to the agreed specification; e.g. inspection and testing before use.
Prevention costs: the cost of implementation of staff training and the costs of equipment testing to ensure that it conforms to
the specification standards required for the production of CC.
(Alternative relevant examples would be accepted)

正确答案：
(iii) Lateral or horizontal. Traditional communication assumes a hierarchical structure with only vertical communication,however horizontal communication has become important and necessary in less formal organisations. It takes the form. of coordination with departmental managers or supervisors meeting regularly, problem solving with department members meeting to resolve an issue or information sharing and it also describes interdepartmental sharing of ideas or conflict resolution where there is a need to resolve interdepartmental friction.

正确答案：
(c) The benefits of an activity-based system as the basis for product cost/profit estimation may not be straightforward. A number
of problems may be identified.
The selection of relevant activities and cost drivers may be complicated where there are many activities and cost drivers in
complex business situations.
There may be difficulty in the collection of data to enable accurate cost driver rates to be calculated. This is also likely to
require an extensive data collection and analysis system.
The problem of ‘cost driver denominator level’ may also prove difficult. This is similar to the problem in a traditional volume
related system. This is linked to the problem of fixed/variable cost analysis. For example the cost per batch may be fixed. Its
impact may be reduced, however, where the batch size can be increased without a proportionate increase in cost.
The achievement of the required level of management skill and commitment to change may also detract from the
implementation of the new system. Management may feel that the activity based approach contains too many assumptions
and estimates about activities and cost drivers. There may be doubt as to the degree of increased accuracy which it provides.
(alternative relevant examples and discussion would be acceptable)