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In General, the Account Analysis Method Focuses on the Underlying

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In general, the account analysis method focuses on the underlying relationship between cost and activities from the previous period.


Definitions:

Centralization

The process of consolidating control and decision-making authority within a central point or leadership in an organization.

Initiative

The ability to assess and initiate things independently, often leading to action or change.

Scalar Chain

The line of authority in an organization that runs from top management to the lowest ranks in a hierarchical order.

Scientific Management

A theory of management that analyzes and synthesizes workflows, aiming to improve economic efficiency and labor productivity.

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