Top Management Notices a Variation from Budget and an Investigation

question 198

Multiple Choice

Top management notices a variation from budget and an investigation of the difference reveals that the department manager could not be expected to have controlled the variation. Which of the following statements is applicable?

• A) Department managers should be held accountable for all variances from budgets for their departments.
• B) Department managers should only be held accountable for controllable variances for their departments.
• C) Department managers should be credited for favorable variances even if they are beyond their control.
• D) Department managers' performances should not be evaluated based on actual results to budgeted results.

---

Definitions:

Heritability Rates

The proportion of variation among individuals that can be attributed to genetic factors within a population.

Intelligence Tests

Standardized assessments designed to measure human intelligence, often used in educational and psychological settings.

Paradoxical Sleep

Another term for REM (Rapid Eye Movement) sleep, a phase of sleep characterized by fast brain waves, dream activity, and bodily paralysis.

Dystomnia

Generally refers to sleep disorders that affect the amount, quality, and timing of sleep.