Jian Is a Manager at Zobos Corp

question 54

Multiple Choice

Jian is a manager at Zobos Corp.He needs to perform an evaluation of his subordinates.He does this by pairing each of his subordinates with every other subordinate in the same group,then selects the higher performer between the two.At the end of the process,he calculates the number of times a subordinate has been the higher performer in a match-up.Which type of performance management system does Jian employ to perform the evaluation?

• A)Probability distribution
• B)Simple ranking
• C)Forced distribution
• D)Paired comparison
• E)Scanlon plans

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Definitions:

Direct Labor-Hours

The total number of hours worked by employees directly involved in manufacturing goods or providing services.

Direct Materials Purchases Variance

A measure used in managerial accounting to compare the actual cost of direct materials to the expected cost.

Direct Labor-Hours

The cumulative hours put in by workers directly engaged in manufacturing products or delivering services.

Labor Rate Variance

The variance between the real labor costs and the projected or normative labor costs.