The Goal of an Organization's Performance Management Program Should Be

question 16

Multiple Choice

The goal of an organization's performance management program should be to

• A) identify the organization's superior performers.
• B) help employees improve their ability to achieve goals.
• C) identify the organization's below-average performers.
• D) help employees more rapidly achieve promotions and pay increases.

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Definitions:

Activity-Based Costing

A costing method that assigns expenses to products and services based on the resources they consume.

Direct Labor-Hours

A measure of the total time worked by employees directly involved in the manufacturing process or providing services, often used to allocate manufacturing overhead.

Traditional Costing

Traditional Costing is a method of costing that allocates manufacturing overhead costs to products based on the volume of production resources consumed, such as labor hours or machine hours.

Overhead Assigned

The allocation of indirect costs to a particular production process or activity.