Variable costing is a costing method under which those costs of production that vary in relation to output are treated as product costs, it is commonly compared to absorption costing which is a method that treats all production costs as product costs regardless whether they are fixed or variable. Using variable costing can be beneficial to stakeholders due to the advantages in holds over the absorption costing. For instance, under variable costing, profits move in the same direction as sales since the profit for a period is not affected by changes in inventories considering factors such as costs, selling prices etc. are constant. This is an advantage to the stakeholders who are more concerned about the profits from which they benefit. When variable costing is used it is also easier to estimate the profitability of products, customers, and other sections of the business. When absorption costing is used, profitability is made incomprehensible by capricious allocations of fixed costs. The other advantage that variable costing...
It has to be noted however that most managers do not prefer variable costing and would rather use absorption costing for both internal and external reporting (Accountingformanagement.com, 2009).
Behavior Modification Therapy Effects of Behavior Modification Therapy on Children with Low Self-Esteem Behavior modification therapy is used in changing the behavior of children, adolescents and adults. However, its use in modifying or dealing with self-esteem is not considered to be very effective and is not used frequently. This paper discusses the basic elements of behavior modification therapy along with the theoretical concepts involved in it. Later on in the paper, ten
Behavior Change Change of behavior The concept of behavior change is a common phenomenon of late and there are various approaches that people use to achieve this. There is the operant conditioning also known as instrumental conditioning which is learning or unlearning process that is instilled by punishments and/or rewards for the wanted behavior or unwanted behavior. In the operant conditioning, there is an association between the behavior and some form of
Behavior Modify Development of a behavior is a gradual process through which it eventually becomes an automatic response. Such a process develops through frequent repetition and reinforcements. Good habits enable liberation, whereas bad habits are a cause of sufferings. Understanding how certain behavioral patterns are formed enables us to be aware of what we may be prone to acquiring as a behavior. (Jager, 2003) According to behavioral theorists, learning experiences through time
Behavior in Crisis Situations The lack of concern for fellow citizens becomes a terrible habit (Darley). Darley and Latane explained a bystander to an emergency with a decision tree consisting of three questions; notice to the event, interpretation of the event as an emergency, and concluding whether they had responsibility to the situation or not. Only one path leads to intervention. Whether a victim receives help is also determined by how
This should take me to approximately eleven o'clock (or earlier when I have less school work). Even if it still takes me an hour to fall asleep, I will have gained one full hour of sleep over my television watching days, and the payoff should be immediately observable. The Implementation Though I broke with my plan on the weekends (Friday and Saturday nights only; twice I fell asleep watching television on
Behavior Modification and Skill Enhancement for High-Risk Students in Community Colleges Community colleges traditionally maintain an open-door policy, often enrolling students who are poorly prepared to enter higher education. Once these students are enrolled, they often find themselves struggling with severe skill deficiencies and, in a survey of 6,246 students attending a large, urban community college, Jack Friedlander (1981) discovered that, of the students who were not confident in one or more
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