The person MOST likely to use management accounting information is a(n): shareholder evaluating a stock investment. assembly department supervisor. banker evaluating a credit application. governmental taxing authority. Cost allocation is: the process of tracking both direct and indirect costs associated with a cost object. the assignment of indirect costs to the cost object. a function of cost tracing. the process of determining the actual cost of the cost object. Cost behavior refers to: classifying costs as either inventoriable or period costs. how costs react to a change in the level of activity. whether a particular expense has been ethically incurred. whether a cost is incurred in a manufacturing, merchandising, or service company. Cost-volume-profit analysis is used PRIMARILY by management: to attain accurate financial results. for control purposes. to prepare external financial statements. as a planning tool. costing is used by a business to price unique products for different jobs. Process Actual Job-Order Traditional