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Johnson integrated a complex knowledge set in the development of her Behavior System Model.Johnson has noted that her theory evolved from:
Process Costing
A costing methodology used in industries where production is continuous and costs are assigned to units of output through the manufacturing process.
First-In, First-Out
An inventory accounting method where the oldest items (first-in) are sold or used first (first-out), affecting the cost of goods sold and ending inventory valuation.
Cost Reconciliation Report
A financial report that reconciles the beginning and ending costs for a period, often used in manufacturing to track material, labor, and overhead.
Beginning Work
The initial stage or tasks that start a process, often referring to the beginning inventory or work-in-process in manufacturing.
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