The Following Theorist Played a Prominent Role in Developing Total

question 50

Multiple Choice

The following theorist played a prominent role in developing total quality management (TQM) :

• A) W. Edwards Deming
• B) Frederick Taylor
• C) William Ouchi
• D) Peter Drucker

Understand the concepts and applications of service department cost allocations.

Differentiate between the step-down and direct methods of cost allocation.

Calculate total department costs after service department costs allocations using step-down method.

Calculate total department costs after service department costs allocations using the direct method.

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Definitions:

Performance Rating

The evaluation of an individual's work output and effectiveness in their designated role, typically influencing promotions, salary adjustments, and development opportunities.

Constant Allowances

Fixed amounts or factors considered in calculations or processes, not subject to change based on conditions.

Normal Time

The standard duration that a task or activity is expected to take under normal circumstances.