Which of the following would be the least appropriate allocation base to allocate the cost of a human resources department to other departments?
A) sales dollars
B) labor turnover
C) hours of training
D) number of employees

Question

Quizplus · Accepted Answer

Allocating the cost of a human resources department to other departments based on sales dollars would not be appropriate as it does not reflect the usage of HR resources by other departments. Sales dollars are a measure of revenue and do not directly relate to HR activities. The other three options, labor turnover, hours of training, and number of employees, would more accurately reflect the usage of HR resources by other departments.

Which of the Following Would Be the Least Appropriate Allocation