When developing a logical data flow diagram, a circle indicates:
A) an element in the environment of the system that sends or receives data.
B) data in motion.
C) data at rest.
D) a process component.
D
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Contribution margin
a. is always the same as gross profit margin. b. excludes variable selling costs from its calculation. c. is calculated by subtracting total manufacturing costs per unit from sales revenue per unit. d. equals sales revenue minus variable costs.
Refer to Additional Case 10.2. Which of the following methods would Sean LEAST likely use?
Additional Case 10.2 O'Donnell International is updating its job-based compensation system with a primary goal of achieving internal equity. Sean is responsible for gathering and organizing information concerning the tasks and duties of specific jobs. Susie is to determine the prerequisites for the successful accomplishment of each job analyzed. Jeff will work with three line managers to determine the compensable factors for specific lower-level jobs. The HR director, the president, and two VPs will review the information on management jobs in order to determine the compensable factors in each before putting all jobs at the firm into a job hierarchy. A) Interviewing employees B) Using a point factor system C) Analyzing equipment costs D) Distributing questionnaires to managers