Which of the Following Is Not a Must Criteria When

question 99

Multiple Choice

Which of the following is not a must criteria when setting objectives?

• A)Measurable
• B)Acceptance and commitment
• C)Specific
• D)Target date

---

Definitions:

Direct Labor Time Variance

The difference between the actual hours worked by employees at the standard rate and the expected hours at the standard rate, for manufacturing a product.

Total Cost Variance

The difference between the budgeted or standard cost of production and the actual cost incurred.

Direct Materials Price Variance

The difference between the actual cost of direct materials used in production and the standard cost, indicating cost management efficiency.

Direct Materials Quantity Variance

The discrepancy between the true usage of direct materials in production processes and the forecasted standard usage, multiplied by the standard unit cost.