Environmental Factors Should Be Viewed As

question 22

Multiple Choice

Environmental factors should be viewed as:

• A)direct determinants of performance.
• B)modifying effects of effort,ability,and direction.
• C)the sole responsibility of employees,not their managers.
• D)mere excuses to shortcomings in performance.

---

Definitions:

DLH

The hours of work performed by workers directly involved in the manufacturing process, serving as a basis for allocating labor costs.

Volume Variance

The difference between the expected volume of production or sales and the actual volume, affecting costs or revenues.

Variable Overhead Efficiency Variance

A calculation used to measure the efficiency with which a firm uses its variable overhead resources, based on the difference between actual and expected usage.

Unfavorable

A term describing outcomes that are worse than expected or budgeted, often used in financial and operational analysis.