Cindy Stevens Has Developed a Database That Contains Information on Each

question 44

Multiple Choice

Cindy Stevens has developed a database that contains information on each employee's education, skills, work experience, and career aspirations. She plans to use this database to identify employees to fill vacancies. This data base is a

• A) job specification.
• B) skills inventory.
• C) managerial grid.
• D) job analysis.
• E) replacement chart.

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Definitions:

Overapplied Manufacturing Overhead

A situation where the allocated manufacturing overhead costs assigned to products are more than the actual overhead costs incurred.

Allocation

The process of distributing resources or costs across various departments, projects, or activities within a company.

Finished Goods Inventory

Inventory items that have completed the manufacturing process and are ready for sale.

Predetermined Overhead Rate

A rate calculated before a period begins, used to allocate estimated overhead costs to cost objects based on a chosen activity base.