很多學(xué)員在學(xué)習(xí)ACCA課程的時(shí)候，總是弄不清楚考試的重點(diǎn)在哪里。盲目的進(jìn)行課程的學(xué)習(xí)，導(dǎo)致備考時(shí)間長(zhǎng)，還不能更好的通過(guò)考試。ACCA MA考試COST BEHAVIOR包含哪些內(nèi)容？

很多學(xué)員在學(xué)習(xí)課程的時(shí)候，有時(shí)候很難把握住考試的關(guān)鍵點(diǎn)。ACCA MA考試的知識(shí)點(diǎn)要學(xué)習(xí)的有很多，在備考的時(shí)候，學(xué)員要對(duì)ACCA MA考試COST BEHAVIOR有自己的掌握才可以。

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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(guò)ACCA課程的學(xué)習(xí)，學(xué)員對(duì)財(cái)會(huì)知識(shí)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(guò)，分享你的備考經(jīng)驗(yàn)與難題，一起解決rongyuejiaoyu。