What is better for internal use? absorption or variable costing?

Yes; training does not necessarily translate into performance. Many factors influence performance, from on boarding, general environment, equity and morale. Motivation and dedication can therefore drive a less qualified or less trained employee to perform better.

actually variable and absorbption cost methods has an issues . to aviod this issues we use ABC Cost method

variable costing as it prohibit the manipulation of production manger to increase prodctuion at end of the period and as a result increase operation income