What Is the Logical View of Information

question 167

Multiple Choice

What is the logical view of information?

• A) Deals with the physical storage of information on a storage device such as a hard disk
• B) Deals with the logical storage of information on a storage device such as a hard disk
• C) Focuses on how users logically access information to meet their particular business needs
• D) Focuses on how users physically access information to meet their particular business needs

---

Definitions:

Direct Labour Hours Quantity

The total number of labor hours spent by workers who are directly involved in the production of goods or services.

Standard Cost

An estimated or pre-determined cost of performing an operation or producing a good, used in budgeting and pricing.

Actual Cost

The tangible and realized expense incurred for materials, labor, and overhead in the production of goods or services.

Standard Cost Systems

An accounting method that uses standard costs for direct materials, labor, and overhead to help managers control business costs.