成本与管理会计课件6. 05.pptVIP

Chapter Five Learning Objective 1 Types of Cost Behavior Patterns The Activity Base True Variable Cost Example A variable cost is a cost whose total dollar amount varies in direct proportion to changes in the activity level. Your total long distance telephone bill is based on how many minutes you talk. Types of Cost Behavior Patterns Variable Cost Per Unit Example A variable cost remains constant if expressed on a per unit basis. The cost per minute talked is constant. For example, 10 cents per minute. Extent of Variable Costs Examples of Variable Costs True Variable Cost Direct materials