Relevant or alternative cost analysis is a management accounting technique that helps managers decide between different courses of action. Also known as differential analysis, this technique relies ...

The Weatherhead School of Management, part of Case Western Reserve University, provides a succinct definition of break-even analysis on its Web site of the same name: “On the surface, break-even ...

Direct labor costs depend on how quickly and efficiently your employees produce completed items. Although direct labor costs can and do vary with each production run, your direct labor costs should ...