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Most behavior therapists believe that achieving insight into the fundamental causes of problem behaviors is a necessary first step in changing those maladaptive behaviors to healthier patterns of behavior.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead to individual products or job orders, calculated before the year begins based on estimated costs and activity levels.
Direct Labor-hour
A measure of the work time involved in producing goods, usually expressed in hours, directly tied to the labor cost of manufacturing.
Accounts Payable
Short-term liabilities representing amounts owed to suppliers or creditors for goods and services received that have not yet been paid for.
Raw Materials
The basic materials and substances that are used in the production of goods, often processed in various ways to create the final product.
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