When Human Resources Finds It Necessary to Recommend Against a Department

question 8

Multiple Choice

When human resources finds it necessary to recommend against a department manager who wishes to fire a particular employee, it is usually because ____________.

• A) there is no documentation trail showing that procedures have been followed
• B) human resources, not the manager, is responsible for deciding who gets fired
• C) human resource practitioners' judgment overrules that of the department managers
• D) the department manager is most likely acting arbitrarily

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Definitions:

Overhead Variances

The difference between actual overhead costs and the budgeted or standard overhead costs.

Predetermined Overhead Rate

An estimated rate used to allocate manufacturing overhead costs to products or job orders, calculated before the costs are actually incurred.

Labor-Hour

A unit of measure representing one hour of work by an employee, often used in costing and budgeting processes.

Variable Overhead Efficiency Variance

The difference between the actual variable overhead incurred and the standard variable overhead allocated, based on the actual input of the allocation base.