管理工作会计课件chapter3.pptxVIP

Chapter 3;Learning Objective 1;Cost Classifications for Predicting Cost Behaviour;Step-Variable Costs;Quick Check ?;Quick Check ?;Fixed MonthlyUtility Charge;Fixed MonthlyUtility Charge;Mixed Costs Example;Management Influence on Cost Behavior ;Cost Function ;Learning Objective 2;Analysis of Mixed Costs;Accounts Analysis ;Accounts Analysis (cont);Engineering Method ;Engineering Method (cont);Plot the data points on a graph (total cost vs. activity).;The Visual Fit Method ;The Visual Fit Method ;The Visual Fit Method ;The High-Low Method;The High-Low Method;The High-Low Method;The High-Low M