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Cost allocation of shared facilities cost is intended to remind managers of:
Social Interaction
involves the process by which individuals act and react in relation to others, impacting and shaping their behaviors, roles, and expectations.
Intelligence and Foresight
The capacity to understand complex ideas, to adapt to the environment, learn from experience, engage in various forms of reasoning, and apply knowledge to manipulate one's environment, often involves anticipating outcomes.
Observed Behavior
The actions or responses of an individual that can be seen and measured by others or oneself.
Vicarious Reinforcement
Learning that occurs by observing the consequences (rewards or punishments) of another person’s behavior.
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