Examlex
The Association for Talent and Development (ATD) includes ten training and development areas of specific expertise in its competencies framework. Under which of the following would calculating the return on investment of a training program be included?
Machine-Hours
A measure of the amount of time a machine is operated during a given period.
Overhead Costs
Indirect costs of production that cannot be directly attributed to a specific product or service, such as utilities and rent.
Activity-Based Costing
A costing method that assigns overhead and indirect costs to specific activities, providing a more accurate picture of the costs associated with producing a product.
Machine-Hours
The total number of hours that machinery is operating, used in cost accounting to assign machine-related costs to items.
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