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Which of the Following Factors Is NOT Relevant to a Determination

question 1

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Which of the following factors is NOT relevant to a determination of an "appropriate bargaining unit?"

Recognize the integration and utility of standard costs in cost accounting systems.
Understand the use of variance analysis as a tool for management by exception.
Appreciate the potential advantages and disadvantages of using standard costs.
Understand the legal and historical developments in the banking system and the issuance of checking deposits.

Definitions:

Span of Control

The number of individuals or resources one manager or leader directly supervises or oversees.

Formalization

The extent to which an organization's policies, procedures, job descriptions, and rules are written and explicitly articulated.

Creativity

The ability to produce original and valuable ideas or solutions.

Centralization

The degree to which decisions are made at the top of the organization.

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