For What Is Philippe Pinel Most Famous

question 67

Multiple Choice

For what is Philippe Pinel most famous?

• A) changing an asylum in Paris into a mental hospital
• B) discovering that the grain fungus ergot caused a psychotic-like condition
• C) developing the technique of trephining to alleviate pressure in the brain
• D) developing the psychotherapy known as existentialism

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Definitions:

Standard Cost System

A cost accounting system that assigns fixed costs for materials, labor, and overhead to products, allowing for variance analysis.

Actual Results

The actual outcomes or figures achieved, compared against forecasts or budgeted amounts.

Raw Materials Price Variance

The difference between the actual cost and the standard cost of raw materials used in production, reflecting price fluctuations.

Standard Cost System

An accounting system that uses predetermined costs for products or services to compare against actual costs for performance evaluation.