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Allocation of service department costs to producing departments is the most complex of the allocation phase of departmental cost allocation because of the likely presence of:
Ought-Schemas
Cognitive structures that represent an individual's beliefs about the duties, obligations, and expectations they or others should adhere to.
Self-Schemas
Cognitive structures representing one's beliefs and feelings about oneself in specific domains, guiding how we process self-related information.
Context-Specific Nodes
Elements or points within a network that are defined or activated by the particular context or environment in which they are situated.
Ideal Self
An individual's concept of how they would like to be, embodying their aspirations, goals, and values.
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