The personnel director should tailor the discussion to the listener by describing how the employee's department evaluates performance and what is expected of him/her. The director should also obtain feedback from the employee to determine if everything is clearly understood.

The objective of security software is to control access to information system resources, such as program libraries, data files, and proprietary software. Security software identifies and authenticates users, controls access to information, and records and investigates security related events and data.

The following are the four categories of quality costs: prevention, appraisal, internal failure, and external failure lost opportunity). Costs of prevention include attempts to avoid defective output, including employee training, review of equipment design, preventive maintenance, and evaluation of suppliers. Appraisal costs include quality control programs, inspection, and testing. Internal failure costs are incurred when detection of defective products occurs before shipment, including scrap, rework, tooling changes, and downtime.
External failure costs are incurred after the product has been shipped, including the costs associated with warranties, product liability, and customer ill will.

The breakeven volume in sales units equals fixed costs divided by the unit contribution margin unit price - unit variable cost). Hence, the breakeven point is 45,000 units [US $450,000 - $25 - $15)]. Data regarding Year 1 operations for an enterprise that had no beginning or ending inventories are as follows:

The enterprise estimates that next year direct materials costs will increase by 10% and direct labor costs will increase by US $0.60 per unit to US $5.40 per unit. In addition, fixed selling expenses will increase by US $29,520. All other costs will be incurred at the same rates or amounts as the current year.