Identifying the appropriate cost drivers) is the most critical aspect of any method for measuring cost behavior.

Name: Identifying the appropriate cost drivers) is the most critical aspect of any method for measuring cost behavior.
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Identifying the appropriate cost drivers is essential in accurately determining how costs will behave and change in relation to changes in activity levels. Without accurate cost drivers, any method for measuring cost behavior may be flawed and produce unreliable results.

Identifying the Appropriate Cost Drivers) Is the Most Critical Aspect