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The theory of planned behaviour is unique for including the idea that an attitude can be linked more reliably to behaviour if the attitude measure includes the element of perceived behavioural control.Perceived behavioural control is based on
Variable Costing
A costing method in which only variable production costs are assigned to inventory and cost of goods sold, excluding fixed manufacturing overhead.
Absorption Costing
A method of product costing that includes all manufacturing costs—direct materials, direct labor, and both variable and fixed manufacturing overhead.
Unit Product Cost
The total cost incurred to produce, store, and sell one unit of a product, including direct materials, labor, and overhead.
Variable Costing
A financial accounting approach that incorporates only variable production charges (direct materials, direct labor, and variable manufacturing overhead) into the cost structure of products.
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