Which of the following is not a characteristic of the discretionary-cost approach?

Question

Quizplus · Accepted Answer

The discretionary-cost approach typically does not use an output-oriented evaluation focus. Instead, it focuses on the inputs and the planning process, as the outputs are often not directly measurable or controllable. This approach is used in areas where costs are mainly fixed and outputs are difficult to control or measure, such as research and development or marketing.

Which of the Following Is Not a Characteristic of the Discretionary-Cost