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Research by Eells, Lombart, Kendjelic, Turner, and Lucas (2005) found that case formulations of the novice therapists were rated higher in overall quality (e.g., comprehensiveness, complexity, precision of language, coherence) than those of the experienced therapists.
Job Order Cost
The total cost associated with a specific job order, including direct materials, direct labor, and allocated manufacturing overhead.
Process Cost System
An accounting system used to track and assign costs to units of product in continuous, homogenous production processes.
Manufacturing Cost Elements
The elements of production expenses, usually consisting of direct materials, direct labor, and overhead costs related to manufacturing.
Production Cost Report
A detailed account summarizing the total cost involved in producing a product or completing a production process in a specific period.
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