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Behaviorism was an early school or approach to psychology that was founded by:
Actual Cost
The actual expense incurred to acquire an asset or service, including all costs necessary to bring the asset into use or to complete the service.
Responsibility Accounting
A system of accounting that segments financial information by areas of responsibility within an organization, aiding in budgeting and performance evaluation.
Responsibility Reports
Reports designed to evaluate the financial performance of different segments of an organization, focusing on areas under a manager's control.
Direct Fixed Costs
Expenses that remain relatively constant regardless of the level of production or sales volume and are directly tied to the product or service.
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