<u>Cost center responsibility</u> reports typically focus on the flexible budget variance, which is the difference between actual results and the flexible budget.
<u>Explanation</u>:
The cost center is the responsible center where the manager is only responsible for controlling costs. It is his duty to track the expenses. The performance evaluation of the cost center is based on its flexible budget variance.
The flexible budget variance generally provides the difference between actual results and the flexible budget. The cost center is of two types:
i) Production cost center
ii) Service cost center
The production department, maintenance department, accounting department and human resource department together form the cost center.
The answer is response inhibition or also known as inhibitory control.
This is a trademark of control. It is a mental process that allows an
individual to constrain their impulses and natural, habitual,
or dominant behavioral reactions to stimuli. In other terms,
this concept refers to the suppression of no longer needed or inapt actions
which supports flexible and goal-directed behavior in ever-changing
environments.
</span><span> false dilemma refers to a sitaution when people falsely attribute a causal relationship situation while ignoring other additional option. </span>In most cases, false dilemma is intentionally stated by a person in order to force the outcome of the conversation.