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 next section takes the results of the account classification method and begins to develop the idea of the cost function or the cost equation: Y = a + bX: to estimate a cost we add the fixed cost (a) to the variable cost (bX)