Which of the Following Exemplifies the First Step in the Comprehensive

question 98

Multiple Choice

Which of the following exemplifies the first step in the comprehensive organization change model?

• A) Setting standards for a new absenteeism control procedure
• B) Noticing that the pension fund has less cash than needed to provide the guaranteed employee benefits
• C) Determining the probable causes of a recently detected drop in the level of employee job satisfaction
• D) Investigating different techniques for enhancing employee job satisfaction
• E) Planning meetings to help employees understand the procedures in the company's new quality program

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Definitions:

Variable Costing Income

An accounting method that considers only variable costs—costs that vary with production—when determining cost of goods sold and, ultimately, income.

Fixed Overhead Cost

Indirect fixed costs associated with the production process, such as rent and insurance, that do not vary with the level of output.

Contribution Margin Report

A financial report detailing the variable costs deducted from net sales to determine the contribution margin, used in managerial accounting to make decisions.

Net Income

The total earnings of a company after all expenses and taxes have been deducted from total revenue.