The employees that are trained to manage bottlenecks, during production operations; employee satisfaction are related to ____________?
Correct answer: A. measures of growth and learning
- A. measures of growth and learning
- B. measures of internal business processes
- C. customer measures
- D. financial measures
Explanation
Training employees to identify and manage bottlenecks builds employee capability and improves organizational processes, so it belongs to the learning and growth perspective. Customer and financial measures focus on outcomes rather than employee development.
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About Cost Accounting
Cost accounting measures and analyses the cost of producing goods or providing services for planning, control and pricing decisions. It covers direct and indirect costs, fixed and variable costs, job and process costing, break-even analysis, marginal costing, overhead allocation, and the difference between product cost and period cost.
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