According to Kirkpatrick's (1976) Taxonomy of Training Criteria, Which Type

question 71

Multiple Choice

According to Kirkpatrick's (1976) taxonomy of training criteria, which type of criteria reflects the ultimate value of training to an organization?

• A)learning
• B)results
• C)reaction
• D)behavioral

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Definitions:

Absorption Costing

An accounting method that includes all manufacturing costs (both variable and fixed) in the cost of a product.

Unit Product Cost

The calculated cost associated with producing a single unit of product, including direct materials, labor, and overhead.

Absorption Costing

An accounting practice where the cost of a product is calculated by including all expenses from manufacturing, like direct materials, direct labor, and both variable and fixed overheads.

Unit Product Cost

The total cost (fixed and variable) assigned to a unit of product, determining its cost of production per unit.