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管理会计课件 Cost Behavior

管理会计课件 Cost Behavior
管理会计课件 Cost Behavior

Motivating Example

Cost Behavior

Mixed Costs

The analysis of mixed cost Cost Estimation

Managerial Accounting Fu Qing 2007.3

How do total costs How do per unit The relation between cost and activity, called cost behavior.Classification

Semi-variable cost

Semi-fixed cost

Delayed-variable cost

Curve variable cost

Recent monthly costs of providing on-board flight service incurred

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