The Three Major Differences Between Process and Job Order Costing

question 92

Multiple Choice

The three major differences between process and job order costing systems are those relating to:

• A)Quantity, quality, and cost.
• B)Speed, accuracy, and design.
• C)Cost object, product or service variety, and timing of unit cost calculation.
• D)Responsibility for cost, system design, and authorization codes.
• E)None of the above is correct.

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Definitions:

Fixed-interval Schedule

A type of reinforcement schedule in operant conditioning where rewards are delivered at fixed intervals of time, as long as the correct response is made.

Secondary Reinforcers

Conditioned stimuli that acquire reinforcement value through their association with primary reinforcers.

Conditioned Reinforcers

Stimuli or rewards that have become reinforcing by being paired with another reinforcer, sometimes called secondary reinforcers.

Established Reinforcers

Stimuli that have acquired the capacity to strengthen behavior due to their consistent association with primary reinforcers or through inherent desirability.