Negligent Training Occurs When an Employer

question 84

Multiple Choice

Negligent training occurs when an employer

• A)does not do a needs analysis.
• B)fails to develop an employee for long-term opportunity.
• C)does not implement a validation process.
• D)fails to train adequately and an employee subsequently harms a third party.
• E)does not evaluate the training.

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Definitions:

Volume Variance

A measure used in budgeting and accounting to show the difference between expected (budgeted) and actual sales volumes, affecting revenue or costs.

Direct Labor Time Variance

The difference between the estimated time to complete a task and the actual time taken, affecting cost management in manufacturing.

Direct Labor Rate Variance

The difference between the actual cost of direct labor and the expected (or standard) cost, calculated for a specific period.

Total Cost Variance

This refers to the difference between the budgeted or standard cost of production and the actual cost incurred.