Managers Allocate the Salaries of Human Resource Personnel to a Producing

question 51

Multiple Choice

Managers allocate the salaries of human resource personnel to a producing department.The salaries are considered to be a(n) ________ for the producing department and a(n) ________ for the human resource department.

• A) direct cost; indirect cost
• B) indirect cost; direct cost
• C) indirect cost; indirect cost
• D) traceable cost; common cost

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Definitions:

Non-Controlling Interest

A minority stake in a company or subsidiary where the shareholder does not have control over company's policies or decisions.

Unrealized Profit

Profit earned on paper from an investment that has increased in value but has not yet been sold by the investor.

Consolidated SFP

The Consolidated Statement of Financial Position, which shows the financial position of a parent company and its subsidiaries as a single entity.

Subsidiary's Net

Subsidiary's net often refers to the net income or net assets of a subsidiary company after accounting for its financial activities and obligations.