Cost Accountants Are Responsible for Gathering and Monitoring Data Used

question 75

Multiple Choice

Cost accountants are responsible for gathering and monitoring data used for controlling the organization's costs. In which value chain activity do cost accountants work?

• A) Research and development
• B) Human resources
• C) Materials management
• D) Marketing and sales
• E) Company infrastructure

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Definitions:

Modern Behaviorists

Psychologists who study behavior through the lens of learning principles, often focusing on observable behavior rather than internal mental processes.

Heredity

The transmission of genetic characteristics from parents to offspring.

Environmental Factors

External elements that can influence the development or behavior of individuals, including social, cultural, and physical aspects.

Behaviorists

Psychologists who study the observable behaviors of individuals and believe that all behaviors are acquired through conditioning.