Because Managers Want Stable Unit Cost Figures,the Accountant Creates an Artificial

question 27

True/False

Because managers want stable unit cost figures,the accountant creates an artificial stability so far as fixed costs are concerned by applying fixed costs to products as if the fixed costs were really variable.

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Definitions:

Negative Reinforcement

The strengthening of a behavior because a negative condition is stopped or avoided as a consequence of the behavior.

Positive Punishment

A method in behavioral psychology where an undesirable stimulus is introduced following a behavior to decrease the likelihood of that behavior occurring again.

Aversive Stimulus

A stimulus that is unpleasant and causes a decrease in the strength or frequency of the behavior it follows.

Flooding

A behavioral therapy technique intended to treat anxiety by exposing patients to their fear-inducing stimuli in a controlled environment.