When IT Roles Are Mapped to Processes and Processes Are

question 44

True/False

When IT roles are mapped to processes and processes are mapped to IT capabilities, it is not possible to connect individuals to the IT capabilities that have been identified as being critical for the IT organization.

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Definitions:

Normal Capacity Hours

The amount of production or work hours that can be reasonably expected under normal conditions in a given period.

Overhead Variances

Differences between the actual overhead costs incurred and the overhead costs that were expected or budgeted.

Controllable Variance

The difference between actual expenses and budgeted expenses that management has the ability to influence or control.

Volume Variance

The difference between the budgeted and actual volume of production, affecting fixed costs per unit and overall profitability.