Which of the Following Does Not Possibly Restrict the Exercise

question 70

Multiple Choice

Which of the following does not possibly restrict the exercise of management rights by the employer:

• A) estoppel
• B) provisions in the collective agreement
• C) a requirement that rules established must be consistently enforced
• D) a requirement that rules established be agreed to by the union
• E) a requirement that rules established must be legal

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Definitions:

Direct Labor Cost

The total amount of money a company spends on wages for employees who are directly involved in the manufacturing of products or providing services.

Absorption Costing

An accounting method that includes both variable and fixed manufacturing costs in the cost of a product.

Net Operating Income

The profit realized from a business's operations after subtracting operating expenses but before deducting taxes and interest.

Variable Costing

A cost accounting method that includes only variable production costs (direct materials, direct labor, and variable manufacturing overhead) in product costs and treats fixed manufacturing overhead as a period expense.