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The amount of cost allocated to a particular cost object depends on:
Attitudes
A predisposition to respond in a favorable or unfavorable manner to a particular idea, object, person, or situation.
Fundamental Attribution Error
The bias of overattributing behaviors of others to their personal characteristics, while underestimating situational factors.
Perceptual Distraction
A phenomenon where the focus of attention is diverted due to irrelevant stimuli in the environment, affecting cognitive processes.
Self-serving Bias
The common tendency to credit ourselves for our successes (attributing them to internal factors) while attributing our failures to external factors.
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