BARS

question 24

Multiple Choice

BARS:

• A) focus the evaluator's attention on those tasks and behaviors that are key in making the difference between executing a job effectively and executing it ineffectively.
• B) assume that one can define and rate traits objectively, and is often used in conjunction with written feedback.
• C) are evaluations by the supervisor, coworkers, subordinates, and even customers or clients outside the immediate work area.
• D) use the constituents of critical incidents along with graphic rating scales.

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Definitions:

Variable Overhead Rate Variance

The difference between the actual variable overhead incurred and the expected variable overhead based on standard cost.

Materials Price Variance

The difference between the actual cost of raw materials and the standard or expected cost, multiplied by the quantity of materials purchased.

Variable Overhead Rate Variance

The difference between the actual variable overhead incurred and the expected (or budgeted) variable overhead based on a standard rate.

Labor Efficiency Variance

measures the difference between the actual labor hours used and the standard labor hours expected for the production achieved, indicating labor efficiency.