A Methods and Measurements Analyst Needs to Develop a Time $$\begin{array} { l r r r r r } \text { Observation } & 1 & 2 & 3 & 4 & 5 \\\hline \text { Time (seconds) } & 84 & 76 & 80 & 84 & 76\end{array}$$

question 142

Multiple Choice

A methods and measurements analyst needs to develop a time standard for a certain task. In a preliminary study, he observed one of his workers perform this task five times, with the following results: $$\begin{array} { l r r r r r } \text { Observation } & 1 & 2 & 3 & 4 & 5 \\\hline \text { Time (seconds) } & 84 & 76 & 80 & 84 & 76\end{array}$$ What is the observed time for this task?

• A) 80 seconds
• B) 84 seconds
• C) 160 seconds
• D) 240 seconds
• E) 400 seconds

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Definitions:

Goal Incongruence

A situation where the objectives of different stakeholders or parts of an organization conflict with each other, potentially leading to inefficiencies or counterproductive actions.

Cost Target

Cost target is the budgeted or desired cost of manufacturing a product or executing a project, aimed at ensuring competitiveness and profitability.

Responsibility Accounting

An accounting system focused on controlling costs and evaluating performance by assigning responsibility to individual managers or departments.

Benchmarks

Benchmarks are standard points of reference against which performance, quality, or value can be measured, often used for comparison in business, finance, and industry.