When Making Negative Announcements About Routine Business Matters

question 56

Multiple Choice

When making negative announcements about routine business matters,

• A)the direct approach is generally best.
• B)the indirect approach is best in most cases.
• C)it is best to combine the direct and indirect approaches.
• D)there is no need to close on a positive note.
• E)using a buffer is not acceptable.

---

Definitions:

Process Costing

A costing method used in production where costs are assigned to processes and then averaged over all units produced.

Job-Order Costing

An accounting method that assigns costs to specific jobs or batches, used in industries where goods or services are produced on a custom basis.

Process Costing

An accounting methodology that traces and accumulates direct costs, and allocates indirect costs, of a manufacturing process. Costs are assigned to products, usually in a large batch, which might include an entire month's production.

Job-Order Costing

A costing method used in manufacturing, where costs are assigned to specific jobs or batches, ideal for customized orders.