ACCOUNT ANALYSIS is a way to measure cost behavior. It selects a volume-related cost driver and classifies each account from the accounting records as a fixed or variable cost. The cost accountant then looks at each cost account balance and estimates either the variable cost per unit of cost driver activity or the periodic fixed cost.
INCREMENTAL COST is the increase or decrease in costs as a result of one more or one less unit of output.
CONFIRMATION is a form detailing a particular securities transaction. It is also referred to as a ticket, a trade memo, a trade memorandum or an advice.
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