Machine operators at XYZ company are paid on an incentive system. Production is reported by the operator, including scrap. No adjustment is made for parts found defective at final inspection. Verification of parts counts is not routinely done. Which of the following outcomes would be expected in this environment?
1. Reported parts counts would tend to be higher than actual
2. The value of WIP inventory would be understated
3. Scrapped parts would tend not to be reported
答案解析
解析：
2 is incorrect because incentive production results in high WIP inventories as operators select products with high process yields and long production runs;
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