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If a cost fails the cost/benefit test,then the entity would treat the cost as:
Affective Commitment
The emotional attachment an employee feels towards their organization, which can influence their willingness to exert effort and remain with the company.
Normative Commitment
The level of an employee's psychological attachment to an organization, based on a sense of obligation to remain, rather than desire or necessity.
Affective Commitment
The emotional attachment and identification an employee has with their organization, which influences their willingness to continue working there.
Employees' Well-Being
The overall mental, physical, and emotional health status of individuals within a workplace, influenced by work conditions, culture, and personal life.
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