Motivating and Lying Essay Example | Topics and Well Written Essays - 250 words

Motivating and Lying - Essay Example tivation deals with the causes of people’s behavior, it attempts to explain why we behave in the way that we do.† There are instances when a person needs words of encouragement to feel better towards the things that surrounds him. Often, the motivational statements are true however there are times when the statements are false or considered as a lie. When the statement is not yet discovered to be false, the person who the statement was addressed would definitely feel uplifted, inspired and motivated. However, when the falsehood of the statement is exposed, either the person whom the message was addressed to will feel betrayed or used depending on the extent of the events that happened prior to exposure or the statement will be taken as a form of non-sense and the effects of it can be disregarded. Most commonly, it is the instinct theory of motivation which is used especially in the professional aspect of a person’s life. As expressed by Comer & Gould (2012) that â€Å"behavior is motivated by instincts.† Once said it is safe to conclude that there is that concealed motivation within a person. Either these motivation bundles just need some push to be opened or a tickle to function at the right moment. Or there are instances that when a person sees a good opportunity that is when motivation attacks and the person is given more enthusiasm towards certain events. It will be quite disappointing though when a falsehood in a motivational statement is found however when in the long run the â€Å"lie† resulted into a positive action from the person and began to make changes in one’s life, it would not matter anymore because it made realization within the self of one’s capabilities and

Cost allocation and activity based costing Essay

Cost allocation and activity based costing - Essay Example Cost allocation is a concept that refers to the determination of the expenses incurred to offer a service. Costs can be allocated as direct, indirect and incremental costs. In the production process, manufacturers should be able to determine what costs fall under direct, indirect and incremental, in order to facilitate the ascertainment of cost of production. Activity based Costing is a concept that refers to the ascertainment of various activities involved in the production of goods and services. Thereafter, the overhead costs are allocated to each activity and then assigned to the products and services. Traditional costing on the other hand, allocates overhead costs using predetermined rate. That is, there is no allocation of costs on activities prior to the products and services. According to Vercio and Shoemaker, the most accurate method of cost allocation is Activity-Based. Unlike traditional costing method, Activity Based Costing recognizes the fact that, during a production pr ocess, not all costs are attributed to the volume of products and services produced. Therefore, Activity Based Costing determines the cost drivers associated with the customers, batches, products and administration related costs directly connected to the units produced. In order to ensure accuracy in cost measurements to facilitate informed decision-making during the production process, the costs that are not related to unit production should be secluded. In batch processing, the fundamental idea is to reduce the cost of production.