Additional Case 8.3 the HR Department at McBain Associates Is Putting Together a Putting

question 69

Multiple Choice

Additional Case 8.3
The HR department at McBain Associates is putting together a multi-step training program to help managers appraise employee performance. The firm has experienced previous legal problems associated with improper performance appraisals, so HR needs to ensure that every manager is able to conduct a performance appraisal appropriately.
Managers will receive information about EEO law, company policies, appraisal forms, and appropriate interview questions. Information provided during training should be relevant and consistent. The firm wants managers to have access to the information after training and as needed when conducting performance appraisals. In addition, the firm wants to minimize the time managers spend on the training and to avoid large group meetings. Due to changing policies and forms, HR needs the ability to update the training information easily and quickly.
-Refer to Additional Case 8.3.HR at McBain has decided to use an e-learning program to train managers.Which of the following best supports this decision?

• A) Managers cannot agree on the best time to schedule training.
• B) HR representatives team with managers for performance appraisals.
• C) Most departments at McBain benefit from cross-functional team managers.
• D) Newly hired managers recently participated in orientation training sessions.

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Definitions:

Overhead Allocation

The process of distributing indirect costs to products, services, or departments based on relevant allocation bases.

Cost-Based Pricing

A strategy for setting prices where a specific additional amount is added to the product's unit cost to determine the sale price.

Underpriced Products

Items sold at a price below their market value or cost of production, potentially leading to losses or reduced profit margins for the seller.

Absorption Cost

A method of costing that includes all manufacturing costs (direct materials, direct labor, and both variable and fixed overhead) in the cost of a product.