Your Department Hired a Strategic Planning Consultant to Restructure the Workforce.However,you

question 2

Multiple Choice

Your department hired a strategic planning consultant to restructure the workforce.However,you believe that the consultant added no value to the company and simply played back what you wanted to hear.You must write a letter to the president of the consulting company to discuss your dissatisfaction.Which of the following is the BEST approach to your letter?

• A)Start with some facts about what the consultant was supposed to do.Enumerate what was done incorrectly.End with a pleasant message expressing your appreciation.
• B)Start with a statement about your dissatisfaction with the consultant.Continue with a list of things that the consultant did incorrectly.End with a direct statement about how worthless the consultant was.
• C)Start with some good things that the consultant did.Accentuate the positive and avoid as much negative information as possible.End pleasantly, saying that you hope you can do business again in the future.
• D)Start with some facts about what the consultant was supposed to do.Mention what the consultant did well, but also be clear about what the consultant did not do well.End with a pleasant message expressing the hope that the information you provided will assist the consulting company.

---

Definitions:

Variable Manufacturing Overhead

The portion of variable overhead that is directly associated with the manufacturing process, such as indirect materials or supplies.

Direct Material

Raw materials that are directly traceable and allocable to a finished product.

Material Purchase Price Variance

A reiteration, focusing on the deviation between the actual amount paid for material and the standard cost.

Standard Price

The predetermined cost assigned to materials, labor, and overhead for the purpose of budgeting and cost control.