A Safety Program That Identifies Employee Conduct That Contributes to Accidents

question 78

Multiple Choice

A safety program that identifies employee conduct that contributes to accidents and then trains workers to avoid such conduct is known as a ________ program.

• A) strategic safety
• B) incentive-based safety
• C) behavior-based safety
• D) positive reinforcement safety
• E) employee participation-based safety

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Definitions:

Predetermined Overhead Rate

A rate used to allocate manufacturing overhead to individual products or jobs, based on a certain activity, such as direct labor hours or machine hours.

Direct Labor-Hours

The total time spent by workers directly involved in the manufacturing process.

Unit Product Cost

The total cost (direct materials, direct labor, and overhead) to produce a single unit of a product.

Predetermined Overhead Rate

A rate calculated before the accounting period begins, used to apply manufacturing overhead costs to products based on a specific activity base.