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CA Final Lean Manufacturing and Kaizen — practice questions

Explore 68 free Lean Manufacturing and Kaizen questions in CA Final Cost and Management Accounting. Open each question or exercise to read its content, reference answers and available explanation.

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Lean Manufacturing and Kaizen questions and exercises with answers

Showing questions 1–30 of 68.

Who coined the term Lean in a 1988 article on production systems?Read the answer and worked solution →In the lean model, who decides what counts as value?Read the answer and worked solution →Which lean principle asks for a product to move without stops through value-adding steps?Read the answer and worked solution →Which lean principle is used between steps where continuous flow is impossible?Read the answer and worked solution →Which lean principle aims for steps, time and information per customer to keep falling?Read the answer and worked solution →How many rules did Spear and Bowen say make up the Toyota DNA?Read the answer and worked solution →Under the Toyota DNA, at what level should an improvement be made?Read the answer and worked solution →Which 1996 book by Womack and Jones formally defined Lean?Read the answer and worked solution →Compared with wider lean systems, JIT manufacturing mainly focuses on what?Read the answer and worked solution →Lean produces only what is needed, fixes abnormalities fast and also does what?Read the answer and worked solution →At its core, lean removes activities that fail to do what?Read the answer and worked solution →Which Japanese award honours the contribution of W. Edwards Deming?Read the answer and worked solution →Ohno's visits to US supermarkets convinced him work should follow what?Read the answer and worked solution →Which costing method is the core of lean accounting?Read the answer and worked solution →Value stream costing reports costs weekly with what treatment of variances?Read the answer and worked solution →Why can cutting inventory look like poor performance in traditional accounts?Read the answer and worked solution →Which variances in standard costing can discourage lean?Read the answer and worked solution →A plant cut inventory cover from 47 days to 5 days. By how many days did it fall?Read the answer and worked solution →What is the main weakness of JIT when a supplier's delivery is disrupted?Read the answer and worked solution →Making more than the customer needs, usually in large batches, is which waste?Read the answer and worked solution →Moving a part between stations without changing it falls under which waste?Read the answer and worked solution →Wear on machines and strain injuries to workers signal which waste?Read the answer and worked solution →Applying a costlier finish than the customer asked for is which waste?Read the answer and worked solution →Scrapping or reworking a unit because of earlier faulty work is which waste?Read the answer and worked solution →Muda, mura and muri are three kinds of what in lean thinking?Read the answer and worked solution →Which muda type is non value-adding and also unnecessary for the customer?Read the answer and worked solution →Why is type I muda usually harder to eliminate?Read the answer and worked solution →In lean, value-added work is work the end-customer will do what with?Read the answer and worked solution →Kanban literally means what in Japanese?Read the answer and worked solution →Which Toyota engineer developed the kanban scheduling system?Read the answer and worked solution →

Worked practice questions

Who coined the term Lean in a 1988 article on production systems?

  1. Shigeo Shingo
  2. Fujio Cho
  3. Taiichi Ohno
  4. John Krafcik
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Correct answer: D. John Krafcik

Krafcik introduced the label Lean in his 1988 article on the lean production system, which later displaced the older label JIT manufacturing.

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In the lean model, who decides what counts as value?

  1. The plant manager
  2. The cost accountant
  3. The end customer
  4. The main supplier
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Correct answer: C. The end customer

Only activities the paying customer wants count as value; everything else is treated as waste to remove.

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Which lean principle asks for a product to move without stops through value-adding steps?

  1. Perfection
  2. Flow
  3. Pull
  4. Value
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Correct answer: B. Flow

Flow means the product moves continuously through the steps that remain after wasted steps are removed.

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