策略采购成本控制与优势谈判技巧教材.ppt

* * * * * * * * * * * * * * * * 4. Total Cost Total cost is the sum of the variable, fixed, and semivariable costs. The total costs increase as the volume of production or service increases, while the cost to produce each unit or provide each service decreases. Fixed costs do not increase; they are spread over a larger number of product units. It can be a complex undertaking to allocate costs to the categories of variable, fixed, and semivariable, so direct and indirect costs are often used. * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *