What Are the Two Major Types of Cost Accounting Systems

question 56

Essay

What are the two major types of cost accounting systems and what are the differences between the two?

---

Definitions:

Punishment

A process in behavior analysis and modification, involving the application of an unpleasant stimulus or removal of a desirable stimulus to decrease a behavior.

Negative Reinforcement

A process in which a behavior increases because it removes or diminishes a negative condition.

Continuous Reinforcement

Continuous reinforcement is a learning process in which a desired behavior is reinforced every time it occurs, leading to rapid learning.

Partial Reinforcement

A conditioning strategy where rewards or punishments are given only some of the time a desired behavior occurs, leading to more resilient behavioral patterns.