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Fixed cost behavior - PowerPoint PPT Presentation

Chapter Five

Chapter Five. Cost Behavior: Analysis and Use. Types of Cost Behavior Patterns. Recall the summary of our cost behavior discussion from an earlier chapter. Units produced. Machine hours. Miles driven. Labor hours. The Activity Base.

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COST MANAGEMENT

COST MANAGEMENT. Don R. Hansen Maryanne M. Mowen. Chapter Three. Activity Cost Behavior. Learning Objectives. Define and describe fixed, variable, and mixed costs. Explain the use of resources and activities and their relationship to cost behavior.

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600 views • 33 slides

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Fixed cost behavior - PowerPoint PPT Presentation

Chapter Five

COST MANAGEMENT