The Pairwise Comparison Approach

question 89

Multiple Choice

The pairwise comparison approach:

• A)Is a method to split the weights assigned to subcriteria.
• B)Is a method to compare pairs of hierarchies prior to any further analysis.
• C)Is a means of achieving all project objectives within the allocated time frame.
• D)May be used instead of AHP if time is limited.

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Definitions:

FOH Volume Variance

A measurement in managerial accounting that compares the budgeted factory overhead for actual production volumes against the applied factory overhead based on standard costing.

FOH Budget Variance

The difference between the actual factory overhead costs incurred and the overhead costs allocated to production based on budgeted rates.

Fixed Manufacturing Overhead

Costs that do not change with the level of production, including salaries, rent, and insurance.

Labor Efficiency Variance

A discrepancy between the actual working hours and the expected standard hours, multiplied by the predetermined salary rate.