The Cost of Developing and Conducting a Training Program for Employees

question 9

Multiple Choice

The cost of developing and conducting a training program for employees to help them manage the quality of their work best fits with

• A) internal failure cost.
• B) external failure cost.
• C) appraisal cost.
• D) prevention cost.

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Definitions:

Old Issue

A topic or problem that has been present or discussed for a long time.

New Bond Issue

The process of offering new bonds to investors for the first time to raise capital for the issuer.

Convertible Bonds

Bonds that can be converted into a predetermined number of a company’s shares, at the option of the bondholder, usually at certain times during their life.

Book Value Method

An accounting technique that determines the value of an asset as per the company’s balance sheet, subtracting liabilities from assets.