What Approach Did Accenture Use to Demonstrate the Value of Its

question 46

Multiple Choice

What approach did Accenture use to demonstrate the value of its training initiatives?

• A) cost-benefit evaluation
• B) return on investment
• C) benefit-cost ratio
• D) return on expectations

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Definitions:

Net Operating Income

A company's operating income after all operating expenses, excluding taxes and interest, have been deducted.

Absorption Costing

An accounting method that includes all manufacturing costs (direct materials, direct labor, and manufacturing overhead) in the cost of a product.

Total Period Cost

The sum of all costs incurred by a business during a specified period, excluding product costs.

Variable Costing

An accounting method that only includes variable manufacturing costs (direct materials, direct labor, and variable manufacturing overhead) in product costs.