A Time Study Analyst Is Attempting to Determine the Standard

question 29

Multiple Choice

A time study analyst is attempting to determine the standard time for a work element. She or he observes a worker performing the work element at a lower-than-average pace. How will this fact be reflected in the time standard that is eventually created?

• A) The frequency of the work element per cycle will be increased.
• B) The proportion of allowance time will be increased above 1.0.
• C) The performance rating factor will be set less than 1.0.
• D) The normal time for the work element will be increased.

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Definitions:

Dividend Per Share

The sum of declared dividends for every common share issued, divided by the total number of shares outstanding.

Free Cash Flow

The net cash flow a business produces following the deduction of operational expenses and investment in maintaining its fixed assets.

Interest Expense

The cost incurred by an entity for borrowed funds, typically reported on the income statement.

Net Debt

A financial metric that calculates a company's overall debt situation by subtracting its total cash and equivalent assets from its total short-term and long-term debt.