In Which Stage in the Training Needs Assessment Are Job

question 96

Multiple Choice

In which stage in the training needs assessment are job descriptions and job specifications reviewed?

• A) task analysis
• B) person analysis
• C) organizational analysis
• D) job analysis

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Definitions:

Variable Overhead Rate

The rate at which variable overhead costs are allocated to each unit of production, typically based on hours of labor or machine hours.

Quantity Standard

A predetermined measure of the amount of input that should be used in the production of a single unit of product or service.

Variable Overhead Efficiency Variance

The difference between the actual variable overhead incurred and the expected (or standard) amount based on efficient operations.

Standard Costing System

A cost accounting system that uses cost estimates for material, labor, and overhead to calculate a standard cost for products.