ACCA MA考試COST BEHAVIOR包含哪些內容？

很多學員在學習ACCA課程的時候，總是弄不清楚考試的重點在哪里。盲目的進行課程的學習，導致備考時間長，還不能更好的通過考試。ACCA MA考試COST BEHAVIOR包含哪些內容？

很多學員在學習課程的時候，有時候很難把握住考試的關鍵點。ACCA MA考試的知識點要學習的有很多，在備考的時候，學員要對ACCA MA考試COST BEHAVIOR有自己的掌握才可以。

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ACCA考試

1、Fixed COSt and variable cost

Fixed cost

Variable cost

Semi-variable/semi-fixed/mixed cost

Step cost

2、Assumptions about cost behavior

Within the normal or relevant range of output, costs are often assumed to be either fixed , variable or semi-variable ( mixed )

Departmental costs within an organization are assumed to be mixed costs , with a fixed and a variable element

Departmental costs are assumed to rise in a straight line as the volume of activity increasesJn other words , these costs are said to be linear

3、High-low method

Total csot=Total FC+Total VC

y=a+bx

High-low methods with stepped fixed costs

通過ACCA課程的學習，學員對財會知識有了更深入的了解，備考ACCA考試更有信心。備考路上我們一路同行，備考路上的艱辛，我們一起走過，分享你的備考經驗與難題，一起解決rongyuejiaoyu。