John, who works for Dumas Jewelers, has decided to use the weighted attribute method to compare three systems of cutting diamonds for setting into rings, earrings, necklaces, and bracelets. Once the final inspector and cutting manager scored each of three attributes in terms of importance to them, John placed an evaluation from 0 to 100 on each system for the three attributes. John’s ratings for each system follow: System Attribute 1 2 3 1. ROR > MARR 50 70 100 2. Throughput rate 100 60 30 3. Accuracy 100 40 50 (a) Use the weights below to evaluate the systems. (b) Are the results the same for both individuals’ weights? Why? Importance Score Inspector Manager 1. ROR > MARR 20 100 2. Throughput rate 80 80 3. Accuracy 100 20

Managerial Accounting: The Cornerstone of Business Decision-Making
7th Edition
ISBN:9781337115773
Author:Maryanne M. Mowen, Don R. Hansen, Dan L. Heitger
Publisher:Maryanne M. Mowen, Don R. Hansen, Dan L. Heitger
Chapter13: Emerging Topics In Managerial Accounting
Section: Chapter Questions
Problem 23BEA: Norris Company implemented a quality improvement program and tracked the following for the 5 years:...
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John, who works for Dumas Jewelers, has decided to
use the weighted attribute method to compare three
systems of cutting diamonds for setting into rings,
earrings, necklaces, and bracelets. Once the final inspector
and cutting manager scored each of three attributes
in terms of importance to them, John placed
an evaluation from 0 to 100 on each system for the
three attributes. John’s ratings for each system follow:
System
Attribute 1 2 3
1. ROR > MARR 50 70 100
2. Throughput rate 100 60 30
3. Accuracy 100 40 50
(a) Use the weights below to evaluate the systems.
(b) Are the results the same for both individuals’
weights? Why?
Importance Score Inspector Manager
1. ROR > MARR 20 100
2. Throughput rate 80 80
3. Accuracy 100 20

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