A performance-appraisal system that is used only for providing feedback:
A) is subject to false negative and false positive errors.
B) is objective, and its results are not to be disclosed to the top management of the organization.
C) is not subject to the same legal requirements as those systems that are used for promotion decisions.
D) is required to demonstrate that the ratings provided are in areas that are job related.
Ans: C) is not subject to the same legal requirements as those systems that are used for promotion decisions.
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Which of the following include only current assets?
a. Accounts receivable, cash, inventory, office supplies b. Cash, accounts payable, inventory, office supplies c. Cash, land, accounts receivable, inventory d. Accounts receivable, cash, furniture, office supplies
A basic tenet of variable costing is that fixed overhead costs should be currently expensed. What is the basic rationale behind this procedure?
a. Fixed overhead costs will occur whether or not production occurs and so it presents a clearer picture of how changes in production volume affect costs and income. b. Fixed overhead costs are generally immaterial in amount and the cost of assigning the amounts to specific products would outweigh the benefits. c. Allocation of fixed overhead costs is arbitrary at best and could lead to erroneous decisions by management. d. Fixed overhead costs are uncontrollable and should not be charged to a specific product.
Which outcome is considered to be the worst reaction to an influence tactic?
A. compliance B. resistance C. adherence D. commitment
If the cash flows of a project are received evenly over the life of the project, the formula for the calculating the payback period is
A) original investment/annual cash flow. B) original investment x annual cash flow. C) original investment + annual cash flow. D) original investment - annual cash flow. E) (original investment + annual cash flow)/annual cash flow.