Personal Use of Computers by a Company's Employees Can Expose

question 130

Essay

Personal use of computers by a company's employees can expose the employer to a variety of liabilities.Discuss some practical solutions available to the employer that help to contain this risk.

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Definitions:

Departmental Predetermined

A rate or value established in advance for departments within a business, often used for budgeting, costing, or allocation purposes.

Casting Department

A department within a manufacturing entity responsible for the process of pouring liquid material into a mold to create a solid shape.

Overhead Rate

The ratio used to allocate indirect costs to produced goods, calculated by dividing total overheads by an allocation base.

Plantwide Predetermined

A single overhead rate calculated for an entire plant or facility, used to allocate overhead costs to all products equally.