If a Company Wishes to Use Performance-Level Criteria to Evaluate

question 22

Multiple Choice

If a company wishes to use performance-level criteria to evaluate their training program,the managers would be interested in ____.

• A) employee feedback following the training
• B) comparing their employees' increase in knowledge with those of a control group
• C) observing an increase in the quality of service employees provide
• D) measuring their employees' learning immediately following the training

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Definitions:

Direct Method

An accounting method used to allocate service department costs directly to producing departments without considering services rendered between service departments.

Cost of Goods Sold

The immediate expenses directly related to the manufacture of products sold by a business, encompassing costs for materials, labor, and overhead.

Comparative Balance Sheet

A financial statement that presents the financial position of a company at two or more different points in time, side-by-side, to facilitate comparison.

Direct Method

An accounting approach where costs are directly traced to objects, such as products or services, without using cost drivers or allocation bases.