ACCOUNT-CLASSIFICATION METHOD, also called account analysis, is a cost estimation method that requires a study of an account in the general ledger. The experienced analysts use the account information as well as their own judgment to determine how costs will behave in the future.
FACTORY OVERHEAD is the costs of operating a factory which cannot be assigned directly to a specific department or product.
KRONE (KRONEN) is a currency of Austria, Bohemia, and Romania.
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