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Since indirect cost cannot be conveniently or economically traced directly to a cost pool or cost object, the management accountant will:
Observed Behavior
The actions or reactions of an individual or group that are visible and can be recorded or noted.
Self-administered Reinforcement
A behavior modification technique where individuals give themselves rewards or punishments to increase or decrease certain behaviors.
Reward
An item, event, or outcome that increases the likelihood of a behavior being repeated, crucial in the processes of learning and conditioning.
Punishment
A consequence given in response to an action or behavior deemed unacceptable or wrong, intended to discourage that behavior.
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