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Susan Cheng is the CFO of Automotive solutions, a small company that makes specialized lighting equipment for the car industry. Because of intensified competition from foreign companies, Automotive Solutions has extreme pressure price for its products. In response to this pressure top management has decided to focus more intently on the role of product quality to improve the competitive position of the company.

With the change in competitive focus, Cheng recognizes that the company must revise its CMS to better manage product quality. As an intern working for Cheng, prepare her a memo describing how gap analysis could be used to revise the CMS.

 

Accounting Basics, Accounting

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