The Allocation of Fixed Costs in Service Departments to User

question 19

Multiple Choice

The allocation of fixed costs in service departments to user departments is based on ________.

• A) actual capacity used in last period
• B) budgeted capacity available to user
• C) actual usage by user department
• D) actual usage by service department

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Definitions:

Self-Efficacy Beliefs

The confidence an individual has in their ability to execute behaviors necessary to produce specific performance attainments.

Core Self-Evaluations

A personality trait which encompasses an individual’s subconscious, fundamental assessment about themselves, their abilities, and their control over their environment.

Proactive Personality

Characterizes individuals who are naturally inclined to take initiative and effect change in their environments rather than merely reacting to circumstances.

Self-Regulation

The ability of individuals to manage their own thoughts, feelings, and behaviors to achieve long-term goals.