A Trainer Claims a Training Program Will Provide an Organization

question 29

Multiple Choice

A trainer claims a training program will provide an organization with an ROI of 500 percent in order to secure a training contract. In fact, the training program provides, in a best-case scenario, an ROI of only 5 percent. This fact is known to the trainer prior to training. What ethical guideline has this trainer violated?

• A) voluntary consent
• B) values
• C) competency
• D) cost-effectiveness

Apply the predetermined overhead rate in cost calculations

Analyze the impact of actual activity levels against budgeted levels on manufacturing overhead

Understand the concept and calculation of standard machine-hours and standard labor-hours

Distinguish between the fixed and variable components of the predetermined overhead rate

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Definitions:

Target Price

The price at which an investor aims to buy or sell a stock based on future price predictions.

Target Selling Price

The target selling price is the price at which a company aims to sell its product or service, taking into account production costs, desired profit margins, and market conditions.

Profit Margin

A financial metric expressing the percentage of revenue that remains as profit after all expenses are deducted from gross sales.

Target Cost

The desired cost of producing a product, determined by subtracting a desired profit margin from a competitive market price, aimed at ensuring market competitiveness.