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When overhead is properly assigned in ABC, it will usually decrease the unit cost of high-volume products.
Festinger and Carlsmith
Psychologists known for their 1959 cognitive dissonance experiment which demonstrated how attitudes can change to align with behavior.
Cognitive Dissonance
A psychological concept indicating the state of having inconsistent thoughts, beliefs, or attitudes, especially as relating to behavioral decisions and attitude change.
Fundamental Attribution Error
The tendency to overestimate personality-based explanations for others' behavior while underestimating situational explanations.
Dispositional Cause
Cause of behavior attributed to internal factors such as personality or character.
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