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Studies exploring nurses' perceptions about using PDAs in their daily patient practice found initial resistance, with some nurses concerned about the cost and short technological life cycle of these devices. As part of the ________ stage of change, the nurses' managers try to instill in them the motivation to change, encouraging them to let go of attitudes and behaviors that are resistant to innovation.
Weighted-Average Method
An inventory costing method that calculates the cost of goods sold and ending inventory based on the average cost of all units available.
Process Costing
An accounting methodology that traces and accumulates direct costs, and allocates indirect costs of a manufacturing process, to determine the cost of each product.
Processing Department
An organizational unit where work is performed on a product and where materials, labor, or overhead costs are added to the product.
Equivalent Units
A measure used in cost accounting to express the amount of work done by employees and machines in terms of fully completed units of output.
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