An analysis identifying the jobs, people, and departments for which training is necessary is a(n)
A) development exercise.
B) performance appraisal.
C) situational analysis.
D) needs assessment.
E) environmental scanning.
D) needs assessment.
Explanation: With a needs assessment, managers conduct an analysis to identify the jobs, people, and departments for which training is necessary. Based on the needs assessment, training objectives and content can be established.
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The financial statement that reports assets, liabilities, and stockholders' equity as of the last day of the period is called the ________
A) income statement B) statement of retained earnings C) balance sheet D) unadjusted trial balance
In promotion to final consumers,
A. reminder ads may be all the promotion that is needed for products that have won brand preference or insistence. B. advertising, publicity, and sales promotion are the dominant promotion methods. C. personal selling is effective for consumer electronics and automobiles. D. aggressive personal selling is usually found only in expensive channel systems. E. All these answers are correct.
The process of giving individuals and teams the resources, information, and authority they need to develop ideas and effectively implement them is referred to as ________.
A. reengineering B. total quality management C. kaizen D. empowerment
Handal Corporation uses activity-based costing to compute product margins. Overhead costs have already been allocated to the company's three activity cost pools--Machining, Order Filling, and Other. The costs in those activity cost pools appear below: Machining$15,800Order Filling$6,400Other$9,800Machining costs are assigned to products using machine-hours (MHs) and Order Filling costs are assigned to products using the number of orders. The costs in the Other activity cost pool are not assigned to products. Activity data appear below: MHs (Machining)Orders (Order Filling)Product O44,800300Product S115,2001,700Finally, sales and direct cost data are combined with Machining and Order Filling costs to determine product margins. Product O4Product S1?Sales
(total)$70,200$112,200?Direct materials (total)$23,900$44,300?Direct labor (total)$38,900$46,700?What is the overhead cost assigned to Product S1 under activity-based costing? A. $12,008 B. $17,448 C. $16,000 D. $5,440