Which of the Following Is Not an Important Factor in Determining

question 121

Multiple Choice

Which of the following is not an important factor in determining the appropriate cost driver to use in allocating a cost?

• A) A cause-and-effect relationship between the cost and the cost driver
• B) The availability of information about the cost and cost driver
• C) The ability of the cost driver to allocate indirect costs to cost objects
• D) All of these are important factors in determining the appropriate cost driver to use in allocating a cost

---

Definitions:

On-the-job Training

Training provided at the workplace while the employee is doing their actual job, often through direct instruction, shadowing, or hands-on practice, to develop job-specific skills.

SMEs

Small and medium-sized enterprises; businesses with personnel numbers falling below certain limits.

Training Methods

Techniques and approaches used to impart knowledge and skills to individuals or groups, with the aim of improving their performance and productivity.

Job Rotation Training

A method of employee development where individuals are moved through a series of jobs to gain a broad understanding of the business and diverse skills.