What Is the Most Common Cause for the Failure of Performance

question 49

Multiple Choice

What is the most common cause for the failure of performance appraisal systems?

• A) unclear goals and expectations
• B) irrelevant development plans
• C) time consuming for managers
• D) high implementation costs

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Definitions:

Variable Manufacturing Overhead

Indirect manufacturing costs that vary with the level of production, such as utilities and materials used in the production process.

Labor Rate Variance

The difference between the actual labor cost and the standard labor cost expected for the actual production level, reflecting inefficiencies in labor use.

Direct Labor-Hours

A measure of the total hours worked by employees who are directly involved in the production process, used in costing and productivity analysis.

Variable Manufacturing Overhead

Costs in production that vary with the level of output, such as utilities or materials, but are not directly tied to any specific product.