CostBehavior-Fixed,Variable,&MixedIntroductionThisChapterisfoundationaltotherestofthecourse.Thischaptergivesyouthetools.Thefuturechapterswillbe“theusingofthosetools”.Comparetobeingtaughtaspreadsheetprogram.Asatoolitmayseemkindofdry,butthefirsttimeyouhaveareal-lifeapplicationforityourealizewhatafantastictoolitis....
Cost can be classified into (i) fixed, (ii) variable and (iii) mixed costs, in terms of their variability or changes in cost behaviour in relation to changes in output, or activity or volume. Activity may be indicated in any forms such as units of output, hours worked, sales, etc...
这四个概念分为两组，fixed cost和variable cost，两者加和可以构成总成本，direct和indirect cost加和也是总成本。两组概念是用两种不同思路区分了总成本的构成。fixed cost：除了场地租用这种明显的固定成本，还有一些容易混淆的，比如工资，虽然可变，但因按照固定的rates来做，因此一般认为是固定成本。确...
What are variable costs, fixed costs, and mixed costs?Question:What are variable costs, fixed costs, and mixed costs?Cost Classifications:The costs of a firm can be classified into different categories to conduct a granular analysis. The categorizations could be direct costs & indirect costs, pr...
而variable cost就不一定了，有可能是直接的，比如生产材料是可变的直接费用。 有人误认为variable cost一定都是直接，其实不然。比如咱们常说的variable manufacturing overhead。 Overhead 指的是为了维持某项组织职能（但不直接产生利润）而花费的费用，比如会计费（国外都雇用会计公司），保险费，法律事...
很明显,都是var cost 不过我们习惯叫var cost叫可变动的成本或者费用 那3个项目都不是固定资产所产生的费用,而且那些都不能直接有预计的
③ Semi-variable cost /Semi-fixed / mixed are those which have both fixed and variable element. ④ Stepped fixed costs that are constant for a range of activity level, and then change, and are constant again for another range. 每一次努力的背后,是自己与困难较量的勇气。以上就是为大家整理的...
Certain costs can also be considered mixed costs, which are costs that can be both fixed and variable. For example, electricity costs will increase as a company's production increases. However, if a company's production decreases, the cost of electricity remains fixed, as it is required to ...
How Do Semi-Variable Costs Separate Fixed and Variable Costs? Semi-variable costs are also called semi-fixed or mixed costs. These types of expenses are composed of both fixed and variable components. They are fixed up to a certain production level, after which they become variable. Costs...
Fixed Cost vs. Variable Cost Fixed expenses are usually negotiated for a specified period but can't decrease on a per-unit basis when they are associated with thedirect costsection of the income statement, fluctuating in the breakdown of costs of goods sold. ...