When Managers Are Held Responsible for Costs and the Input-Output

question 31

Multiple Choice

When managers are held responsible for costs and the input-output relationship is well specified,a(n) ________________________ is established.

• A) standard cost center
• B) revenue center
• C) discretionary cost center
• D) asset center

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Definitions:

Operant Conditioning

A method of learning that employs rewards and punishments for behavior.

Rational-emotive Therapy

A form of cognitive-behavioral therapy founded by Albert Ellis that helps individuals identify and change irrational beliefs that cause emotional distress.

Paradoxical Intervention

A therapeutic technique in which a therapist prescribes or suggests the continuation of the behavior symptomatic of the client's issue, often leading to change through resistance to the suggestion.

Social-learning Theory

A theory which posits that people learn new behaviors through observing and imitating others, alongside direct reinforcement.