Management accounting techniques break costs into two major cost classifications, product costs, which relate to manufacturing, and period costs, which are all non-manufacturing costs. Product ...

Fixed cost classification is the simplest way to allocate indirect costs. This method works with costs such as depreciation and labor that can be classified as fixed.

Objective: To determine whether classification tree techniques used on survey data collected at enrollment from older adults in a Medicare HMO could predict the likelihood of an individual being ...