All employment at will states recognize certain statutory exceptions to the Doctrine, while many also recognize one or more common-law exceptions. Both types of exceptions render the Doctrine inapplicable when discharging employees.
View Full Document. 1  3.13 The account classification method of cost estimation involves identifying costs as being of a particular type and analysing their past behaviour to understand the expected cost in the future.
The Goal of Cost Estimation. The ultimate goal of cost estimation is to determine the amount of fixed and variable costs to create a cost formula to be used to predict future costs. The cost formula, or cost equation, is the output of the cost estimation process.