During the Performance Appraisal Session,the Manager Should

question 25

Multiple Choice

During the performance appraisal session,the manager should:

• A) maintain a relaxed and professional manner.
• B) inquire about the employee's personal life and how it is affecting performance.
• C) allow the employee to express opinions orally and in writing.
• D) plan to give specific examples only for poor performance.

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Definitions:

Absorption Costing

A bookkeeping approach that encompasses the total expenses of production, including direct materials, direct labor, along with both variable and fixed overhead costs, into the pricing of a product.

Unit Product Cost

The total cost (both fixed and variable) to produce a unit of product, used for setting prices and analyzing efficiency.

Absorption Costing

An accounting method where all manufacturing costs, including both variable and fixed costs, are allocated to produced units, thus ‘absorbing’ them.

Unit Product Cost

The total cost associated with producing a single unit of a product, calculated by dividing the total production costs by the number of units produced.