Customer satisfaction is not a primary objective of cost analysis and control, as it focuses on optimizing costs and improving efficiency within an organization.

Cost estimation aims to forecast the future cost of a product or service based on historical data, current market conditions, and other relevant factors.

Process costing is typically used in industries with high-volume production, where costs are accumulated for each process or department, and then allocated to individual units of production.

Fixed costs are those that do not change with the level of production, such as rent, salaries, and depreciation. Variable costs, on the other hand, change in proportion to the level of production, such as raw materials and direct labor.

Customer feedback is not a cost control technique, as it primarily serves to improve product quality and customer satisfaction.

CVP analysis is used to determine the break-even point, which is the point at which total revenue equals total costs, and the company neither makes a profit nor incurs a loss.

Direct costing is not a cost allocation method, as it assigns only variable costs to products or services, while fixed costs are treated as period costs.

Standard costing involves setting standard costs for various activities or processes, and then comparing actual costs to standard costs to identify variances and opportunities for cost reduction.

The balance sheet is not a cost report, as it provides a snapshot of a company's financial position at a specific point in time, rather than focusing on costs and expenses.

Cost-benefit analysis is used to evaluate the potential benefits of a project or investment against its associated costs, in order to determine its feasibility and potential return on investment.

Customer satisfaction variance is not a type of cost variance, as it is not related to the comparison of actual costs to standard costs.

ABC is a costing method that allocates costs to activities and then to products or services based on the actual consumption of resources, rather than using traditional allocation methods.

Gantt charts are not cost control charts, as they are used for project planning and scheduling, rather than for monitoring and controlling costs.

A cost audit is an independent examination of cost information to verify its accuracy, reliability, and compliance with established policies and procedures.

Customer feedback is not a cost reduction strategy, as it primarily serves to improve product quality and customer satisfaction.