Self-Directed Work Teams

question 112

Multiple Choice

Self-directed work teams:

• A)are informal groups.
• B)usually exist as communities of practice.
• C)have substantial autonomy over the execution of a complete task.
• D)consist of a group of employees led by their immediate supervisor.
• E)are common in Europe but rarely found in North America.

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Definitions:

Labor Efficiency Variance

The difference between the budgeted and actual hours worked, multiplied by the standard labor rate, indicating efficiency in labor usage.

Variable Overhead Rate Variance

The difference between the actual variable overhead incurred and the expected (standard) variable overhead rate multiplied by the actual activity level.

June

The sixth month of the year in the Gregorian calendar, often associated with the start of summer in the northern hemisphere.

Materials Price Variance

A measure of the difference between the actual cost of materials and the standard cost, multiplied by the actual quantity of materials used.