1375. Vertically upward dimension of cost analysis is also called

A. project dimension
B. accounting-period dimension
C. back-flush accounting dimension
D. lean accounting dimension
✅ The correct answer is option B.
Vertically upward dimension of cost analysis is also called accounting-period dimension. The Period dimension represents time periods, such as quarters and months. It contains time periods and frequencies by displaying the time periods in a hierarchy.

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