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Basic Cost Management Concepts and Accounting for Mass :基本的成本管理理念和会计质量
Identifying Cost Drivers Total Variable Cost Example Your total long distance telephone bill is based on how many minutes you talk. Minutes Talked Total Long DistanceTelephone Bill Variable Cost Per Unit Example Minutes Talked Per MinuteTelephone Charge The cost per long distance minute talked is constant. For example, 5 cents per minute. Total Fixed Cost Example Your monthly basic telephone bill probably does not change when you make more local calls. Number of Local Calls Monthly Basic Telephone Bill Fixed Cost Per Unit Example Number of Local Calls Monthly Basic Telephone Bill per Local Call The average cost per local call decreases as more local calls are made. Cost Classifications Cost Behavior Question Fixed costs are usually characterized by: a. Unit costs that remain constant. b. Total costs that increase as activity decreases. c. Total costs that increase as activity increases. d. Total costs that remain constant. Fixed costs are usually characterized by: a. Unit costs that remain constant. b. Total costs that increase as activity decreases. c. Total costs that increase as activity increases. d. Total costs that remain constant. Cost Behavior Question Cost Behavior Question Variable costs are usually characterized by: a. Unit costs that decrease as activity increases. b. Total costs that increase as activity decreases. c. Total costs that increase as activity increases. d. Total costs that remain constant. Variable costs are usually characterized by: a. Unit costs that decrease as activity increases. b. Total costs that increase as activity decreases. c. Total costs that increase as activity increases. d. Total costs that remain constant. Cost Behavior Question Direct and Indirect Costs Direct costs Costs that can beeasily and conveniently traced to a product or department. Example: cost of paint in the paint department of an automobile assembly plant. Indir
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