What Does a Person-Based Structure Focus On

question 12

Essay

What does a person-based structure focus on?

Identify and calculate variances related to direct material price and quantity.

Identify and calculate variances related to direct labor rate and efficiency.

Understand the components and calculations of variable overhead and fixed overhead variances.

Apply standard costing methods to compute variances in manufacturing contexts.

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Definitions:

Fundamental Attribution Error

The tendency to overemphasize personal characteristics and underestimate situational factors when explaining others' behavior.

Empathy

The ability to understand and share the feelings of another person from their perspective.

Cognitive Component

involves the thoughts, beliefs, and knowledge a person has about a situation, object, or concept.

A-B-C Model

A framework in psychology that describes the relationships between an Antecedent (A), Behavior (B), and Consequence (C).