A new factory manager was hired for a company that was experiencing slow production rates and lower production volumes than demanded by management
Upon investigation, the manager found that the workers were poorly motivated and not closely supervised. Midway through the quarter, an incentive program was initiated, and cash bonuses were given when workers hit their production targets. Within a short time, production output increased, but the bonuses had to be charged to the direct labor budget, and the manager was worried about the impact of these costs on operating income. This could produce a(n) ________.
A) unfavorable direct materials cost variance
B) unfavorable direct materials efficiency variance
C) unfavorable direct labor efficiency variance
D) unfavorable direct labor cost variance
D
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When using management by exception, the purchasing manager should be questioned for which of the following variances?
A) direct materials efficiency B) variable overhead efficiency C) direct materials cost D) direct labor efficiency
What is the advantage of incorporating a hashtag to a tweet from a business?
A) The hashtag identifies key information. B) The hashtag allows potential followers to find the business. C) The hashtag makes retweeting the information easier. D) The hashtag allows the business to aim the tweet at a specific group. E) The hashtag allows followers to link to photos or video streams.
GNI/capita, a crude estimate of purchasing power, must be further refined by
A. an examination of the amount of income tax paid. B. a census to determine the total population. C. incorporating data on how the national income is actually distributed. D. calculating the amount of tax avoidance by individuals and corporations. E. determining the amount of discretionary income.
Which of the following approaches will aid in overcoming people’s normal resistance to change?
A) Involving people throughout the organization in the change process B) Communicating the problems inherent in the current situation C) Giving people time to let go of the past and embrace the future D) All of the above