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Advantages to Using Trained Job Analysts Is That They

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Advantages to using trained job analysts is that they

Identify and calculate variances in direct materials (quantity and price) and direct labor (efficiency and rate).
Grasp the role of freight-in, receiving, handling costs, and discounts in calculating the standard cost of direct materials.
Recognize the role and responsibility of different departments (purchasing and production) in managing cost variances.
Learn the process of setting standards and the influence of managerial accountants in this process.

Definitions:

Discriminative Stimulus

A stimulus in the environment that signals the availability of reinforcement or punishment, guiding behavior based on its presence or absence.

Respondent Behavior

Behavior that occurs as an automatic response to a certain stimulus, often without conscious intent.

Unconditioned Response

An automatic, innate reaction to a stimulus that occurs without prior conditioning or learning.

Negatively Reinforced

A behavior strengthened because a negative condition is removed or avoided as a consequence of the behavior.

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