Account analysis

Account analysis is a method for determining cost behavior that is based on a manager's judgment in classifying each general ledger account as a variable, fixed, or mixed cost.

Definitions

According to Managerial Accounting by Braun, Tietz (5th edition),

Account analysis. A method for determining cost behavior that is based on a manager's judgment in classifying each general ledger account as a variable, fixed, or mixed cost.