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When Determining Learning Objectives for Training,developers Need to Consider Organizational,task,and

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When determining learning objectives for training,developers need to consider organizational,task,and individual levels of information.

Understand the components and presentation of operating, investing, and financing activities in the statement of cash flows.
Identify and calculate cash flows from operating activities.
Distinguish and classify cash flows related to investing activities.
Recognize and categorize cash flows pertaining to financing activities.

Definitions:

Direct Labor Cost

The total cost of all labor hours that are directly involved in the production of goods or the provision of services.

Manufacturing Costs

Expenses directly involved in the production of goods, including direct labor, materials, and manufacturing overhead.

Delivery Expenses

Costs incurred by a company to deliver goods to a customer, including transportation and handling charges.

Raw Material

Basic materials that are used in the production process to manufacture finished goods.

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