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Stronx Consulting Implements a Training Program for Its Employees

question 10

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Stronx Consulting implements a training program for its employees.The pretest and posttest do not show any significant variation in the competency,skill,or knowledge of the employees.The management concludes that the training program was futile.Which of the following,if true,would weaken the management's conclusion?


Definitions:

Participative Budgeting

A budgeting process where employees at all levels are involved in the decision-making process regarding the budget.

Capital Expenditures Budget

A financial plan for a company's planned investments in long-term assets and projects.

Cash Budget

A forecast of cash inflows and outflows over a specified period, used to manage cash flow and ensure liquidity.

Factory Overhead Budget

An estimation of all the costs, other than direct labor and direct materials, that are involved in manufacturing a product over a specific period.

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