lock co

hi sir,

i am doing june 2012 qn no 4

the part c of this on wants us to discuss the view that there is no longer place for standard costing if tqm is introduced at lock co

so just to be sure of what i am going to write am i suppose to write the points of why variance analysis is not appropriate in the modern manufacturing environment and also write (explain) about why tqm is better..

please sir kindly help me..-_-