Scenario 14.1 John Welk Is the Human Resource Manager for Ergo-Tot, a Ergo-Tot

question 29

Multiple Choice

Scenario 14.1
John Welk is the human resource manager for Ergo-Tot, a manufacturer of ergonomically designed baby strollers. Ergo-Tot is considered a small company, employing just fifty people. Located in California, Ergo-Tot is rapidly expanding, due to an increased demand by new parents for ergonomically correct strollers for their babies. Ergo-Tot's manufacturing process involves the use of very new, very complex patented machinery that is exclusive to the company. The training of manufacturing employees to effectively operate this machinery is very important to Ergo-Tot.
The company has just invested a large amount of capital in several new machines to support this demand growth. Therefore, Mr. Welk has a limited training budget available to train machine operators on the new machinery. He is in the process of assessing the capabilities of Ergo-Tot's existing employees as well as the changes in job-related needs resulting from the implementation of the new machinery. Mr. Welk needs his machine operators to be up to speed as quickly as possible. He also wants to build employee motivation with the work environment by moving his employees through several different jobs over time and by giving them more control over the work being performed.
-Refer to Scenario 14.1. Mr. Welk is analyzing the strengths and weaknesses, skill levels, and motivation of his current machine operators. What is Mr. Welk doing?

• A) Transfer of training
• B) Setting training goals
• C) Determining training content
• D) Needs analysis
• E) Workforce analysis

Know best practices for communicating claims and refusals to maintain business relationships.

Understand the principles of delivering negative news in written communications.

Develop strategies for presenting bad news in a manner that maintains goodwill.

Identify the appropriate structure and components of a negative announcement.

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Definitions:

Activity Cost Pools

Aggregations of all the costs associated with a particular activity or process, used in activity-based costing.

Underapplied Overhead

A debit balance in the Manufacturing Overhead account that occurs when the amount of overhead cost actually incurred exceeds the amount of overhead cost applied to Work in Process during a period.

Batch Setup

The process and costs associated with preparing equipment and operations for producing a set quantity of goods.

Manufacturing Overhead

All indirect factory-related costs incurred during the production process, excluding direct materials and direct labor costs.