The Level of Training Needs Analysis That Focuses on Identifying

question 79

Multiple Choice

The level of training needs analysis that focuses on identifying whether training supports the company's strategic direction is called _____ analysis.

• A) individual
• B) environmental
• C) operations
• D) organization

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Definitions:

Activity-Based Costing

An accounting method that assigns costs to products or services based on the activities required to produce them, aiming for more accurate cost allocation.

Idle Capacity

Unused production capability in a given period, often resulting in inefficiency and increased costs.

Supervisory Wages

Costs associated with the salaries of supervisory personnel, considered part of manufacturing overhead in production environments.

Activity-based Costing

Activity-based costing is an accounting method that assigns costs to products based on the activities they require.