An Effective Way to Determine If a Change in Performance

question 43

Multiple Choice

An effective way to determine if a change in performance resulted from training or from other factors is to use a control group combined with _____.

• A) pre- and post-measures
• B) a comparison of the costs and benefits associated with the training
• C) benchmarking
• D) a calculation of the return on investment from the training

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Definitions:

Common Fixed Expenses

Overhead costs that do not vary with the level of production or sales, shared by multiple business units or products.

Variable Costing

A costing method that includes only variable manufacturing costs—direct materials, direct labor, and variable manufacturing overhead—in product costs.

Ending Inventory

The total value of all goods available for sale at the end of an accounting period, not yet sold.

Variable Production Costs

Costs that vary directly with the level of production, such as materials, labor, and utilities needed for manufacturing.