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Scenario 8.1: SaFE
The Safety For Everyone (SaFE) program at Canadian Rails (CR) encourages peer-on-peer safety."SaFE observers" provide positive and constructive feedback to peers during a shift.At-risk behaviours are discussed in confidence and corrected on the spot.General observations are noted by the SaFE observer and shared with supervisors for future analysis.Several weeks ago CR experienced a train crash in which several employees were injured.Many employees are emotional and shocked that this occurred as CR has extensive health and safety policies and practices to ensure public safety of which SaFE is only one of many health and safety initiatives.There had also been a high number of injuries by employees working in the Canadian Rails shipyards.
-Please refer to Scenario 8.1.CR has several joint health and safety committees.What is the primary legal responsibility of these committees?
Cost Per Unit
The total expense involved in creating a product, divided by the number of units produced, giving a per-unit cost.
Journal Entries
Recorded transactions in a company's general ledger, showing accounts affected and amounts, to maintain accurate financial records.
Process Cost System
An accounting system used in manufacturing where costs are assigned to batches or processes, suitable for homogeneous products.
Work In Process
Work in process (WIP) refers to the materials and goods that are in the production process but have not yet been completed.
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