Account analysis
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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.
