If You Move Your Head in Such a Way to Look

question 56

Multiple Choice

If you move your head in such a way to look up at the ceiling, you are ________ your neck.

• A) hyperextending
• B) rotating
• C) circumducting
• D) flexing
• E) elevating

Understand the definition and importance of return on investment (ROI) in the context of training programs.

Learn how to calculate the ROI on training, including understanding various methods for calculating financial benefits of training and development programs.

Comprehend different approaches to costing a training program, including how to group costs and identify specific cost examples.

Gain insights on enhancing the credibility of estimating the benefits of training programs and understanding why cost-effectiveness calculations are considered both art and science.

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Definitions:

Non-cash Charges

Expenses reported on the income statement that do not involve a direct cash outflow, such as depreciation or amortization.

Direct Materials Budget

A financial plan that estimates the cost of raw materials required for production.

Beginning Inventory

The value of goods available for sale or use at the start of an accounting period, carried over from the end of the previous period.

Budgets

Financial plans that estimate revenue and expenditures over a specific time period.