Data for a Factory -
TQM/BPR Are Management Accounting Techniques with the Following Important

Data for a factory
$\begin{array}{ll}\text { Total factory cost } & £ 10,000 \\\text { Total time au ailable on key resource (hours) } & 2,500 \\\text { Contribution per unit product A } & £ 34.00 \\\text { Contribution per unit product B } & £ 30.00 \\\text { Contribution per unit product C } & £ 22.00 \\\text { Contribution per unit product D } & £ 20.00 \\\text { Hours required product A } & 12.0 \\\text { Hours required product B } & 6.0 \\\text { Hours required product C } & 6.0 \\\text { Hours required product D } & 8.0\end{array}$

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TQM/BPR are management accounting techniques with the following important supply chain implications

A) Re-engineering/quality affect supplies e.g.JIT systems
B) External sourcing influenced by cost and design specifications set by the market
C) Sharing of cost and output data enables benefits of partnership sourcing
D) Competition between supply chains rather than individual firms