You have decided to use a costing scheme that separates costs according to the nature or kind of cost. In which category would you include the cost of doing a needs analysis and the cost of evaluating a training program?

Question

Quizplus · Accepted Answer

The costs of doing a needs analysis and evaluating a training program are considered developmental costs because they are directly associated with the development phase of a project or program, including planning and assessment activities.

You Have Decided to Use a Costing Scheme That Separates