When Forecasting Human Resource Needs Is Difficult and Fluctuations Are

question 3

Multiple Choice

When forecasting human resource needs is difficult and fluctuations are expected over time, managers may choose to

• A)add sufficient resources to create a buffer.
• B)increase employee benefits.
• C)outsource some human resource needs.
• D)acquire a company with desirable resources.
• E)invest in cross-training employees.

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Definitions:

Job-order Costing

A cost accounting system that assigns manufacturing costs to an individual product or batches of products, often used when products are distinct or made to order.

Machine-hours

A measure of production time, indicating the number of hours that machines are operational in the manufacturing process.

Direct Labor-hours

The total time worked by employees that can be directly associated with the production of specific goods or services.

Manufacturing Overhead

Manufacturing overhead encompasses all indirect costs associated with the manufacturing process, including utilities, maintenance, and equipment depreciation.