If a Performance Evaluation Is Designed to Focus on an Employee's

question 5

Multiple Choice

If a performance evaluation is designed to focus on an employee's traits it would include a review of all of the following EXCEPT:

• A) professionalism.
• B) knowledge.
• C) productivity.
• D) communication skills.
• E) teamwork skills.

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Definitions:

Standard Cost

An estimated or pre-determined cost of manufacturing a product or performing a service, used for budgeting and performance evaluation.

Variable Manufacturing Overhead

Indirect production costs that fluctuate with the level of production output, such as utilities for the manufacturing plant.

Direct Labor-Hours

The total number of hours worked by employees directly involved in manufacturing goods or providing services.

Direct Materials Purchases Variance

A measure used in managerial accounting to compare the actual cost of direct materials to the expected cost.