Which of the Following Is a Basic Principle of Work

question 50

Multiple Choice

Which of the following is a basic principle of work analysis?

• A)The analysis should be limited to observation and a review of work samples
• B)The resultant documents should include every skill a manager would like employees to demonstrate
• C)The analysis needs to focus on the job, not the person doing the job
• D)The analysis should focus on data that is unique and difficult to verify through the use of multiple sources
• E)The analysis should focus on the person currently in the job, not the job

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Definitions:

Cost Pool

A collection of indirect costs grouped together based on similar cost drivers for the purpose of allocation to products, services, or departments.

Activity-Based Costing

A costing methodology that assigns costs to products and services based on the activities and resources that go into producing them.

Overhead Cost Per Unit

The indirect manufacturing costs allocated to each unit of product produced.

Departmental Overhead Rate

A rate used to allocate overhead costs to specific departments, calculated based on the relationship between indirect costs and activity level.