What is engineering analysis? Account analysis? > Account Engineering A method of identifying and measuring cost and cost driver relationships that does not require the use of historical data. An analysis will be reliable if the analyst is skilled and if the data are relevant to future uses of the derived cost function. An analysis will be more reliable if the organization has had past experience with the activities An analysis is a method of identifying and measuring costs and cost driver relationships that depend explicitly on historical cost data. During an analysis, an analyst solocts a single cost driver and classifies each cost account as fixed or variable with respect to that cost driver. An analysis proceeds by the use of interviews, experimentation, and observation of current cost generating activities hmink Check