A Direct-Labour Efficiency Variance Cannot Be Caused By

question 56

Multiple Choice

A direct-labour efficiency variance cannot be caused by:

• A)inexperienced employees.
• B)poor quality raw materials.
• C)employee inefficiency.
• D)an out-of-date labour time standard.
• E)producing fewer finished units than originally planned.

---

Definitions:

McClelland's Motivation Theory

A psychological theory that identifies three primary drivers of motivation: need for achievement, need for affiliation, and need for power.

Need for Achievement

The motivation to excel, to achieve in relation to a set of standards, or to compete successfully against challenging criteria.

Control

The power to influence or direct people's behavior or the course of events, often to achieve a desired outcome.

Herzberg's Two-factor Theory

A theory of motivation proposed by Frederick Herzberg that suggests job satisfaction and dissatisfaction arise from two different sets of factors - hygiene factors and motivators.