亨格瑞成本与管理会计(第16版) 课件Chapter 10 Determining How Costs Behave.pptx

亨格瑞成本与管理会计(第16版) 课件Chapter 10 Determining How Costs Behave.pptx

CostAccountingSeventeenthEdition,GlobalEditionChapter10DeterminingHowCostsBehaveCopyright?2021PearsonEducationLtd.

LearningObjectives(1of2)10.1Describelinearcostfunctionsandthreecommonwaysinwhichtheybehave10.2Explaintheimportanceofcausalityinestimatingcostfunctions10.3Understandvariousmethodsofcostestimation10.4Outlinesixstepsinestimatingacostfunctionusingquantitativeanalysis10.5Describethreecriteriausedtoevaluateandchoosecostdrivers

LearningObjectives(2of2)10.6Explainnonlinearcostfunctions,inparticularthosearisingfr

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