Use of Activity-Based Costing and Activity-Based Management Requires

question 137

Multiple Choice

Use of activity-based costing and activity-based management requires

• A)the creation of an environment for change in an organization.
• B)elimination of all non-value-added activities in an organization.
• C)that company processes be automated and the use of direct labor be minimal.
• D)each process be fully mapped and all activities be identified as value-added or non-value-added.

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Definitions:

Kirkpatrick's Evaluation Scheme

A widely used framework for assessing the effectiveness of training programs across four levels: reaction, learning, behavior, and results.

Summative Evaluation Method

Involves assessing the effectiveness of a program, course, or educational initiative after its implementation to determine its impact and outcomes.

Formative Evaluation Method

An assessment process used to monitor learning progress and provide ongoing feedback to learners and instructors.

Organizational Results

Outcomes or outputs that an organization aims to achieve, which can include financial performance, customer satisfaction, or operational efficiency.