Studies of Performance Appraisal Systems Show That the Most Influential

question 79

Multiple Choice

Studies of performance appraisal systems show that the most influential element on the effectiveness of the system is the:

• A) number of employees for whom the rater is responsible.
• B) intelligence and experience of the rater.
• C) type of tool or system being used.
• D) job category being evaluated.

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Definitions:

Finishing Department

A sector in manufacturing where products undergo final processing, assembly, inspection, or packaging before being declared finished goods.

Predetermined Overhead Rate

A rate calculated at the beginning of a period by dividing estimated total overhead costs by an estimated allocation base, used to assign overhead costs to products or services.

Machine-Hours

An indicator of the amount of work produced or activity level, determined by how many hours equipment is running.

Plantwide Predetermined Overhead Rate

A single overhead rate calculated by dividing total estimated manufacturing overhead costs by an estimated allocation base for the entire factory, often used in simpler costing systems.