Cost behavior analysis examines the relationships between costs and the activities, or cost drivers, that cause them. 成本习性分析审查了成本和活动之间的联系,或者引起他们的成本动因。
Use cost behavior analysis to make business decisions. 使用成本习性分析做商业决策。
Topics covered include cost concepts, cost behavior analysis, cost accumulation, planning and control of costs, budgeting and standard costs, as well as analysis of costs and profits. 课程内容包括成本概念、成本习性分析、成本累积、成本规划与控制、预算与标准成本、以及成本与利润分析等。
2, While readjusting the varieties of products, PCG should practice forecast of annual profit and control of the production process to establish marketing price system through cost behavior analysis of varying; 公司应通过调整品种结构对年度利润进行事先预测和过程的控制。运用变动成本法理论按成本习性建立营销价格体系。
Traditional cost behavior refers to cost quantitative behavior The formation of buyer based environment makes cost behavior renew. This paper intends to combine the principle of competitive strategy and evaluation choice of competitive stategy in different analysis of cost behavior. 传统的成本习性指的是成本数量习性,买方市场环境的形成,使成本习性得以创新,本文将成本习性分析与竞争战略原理相结合,对不同成本习性分析下的竞争战略选择进行评价。
So based on the Activity-based cost Behavior analysis, the Activity-based CVP model is proposed and the BEP analysis is expanded to breakeven Output analysis and breakeven activity Analysis; 作者在作业基础成本性态分析的基础上,提出了基于作业的本量利模型,将传统保本分析拓展为保本产销点分析和保本作业量分析;
Economic Analysis of Sewage Treatment Enterprises Based on Cost Behavior Analysis and CVP Method 基于成本性态与CVP法的污水处理企业经济分析
In this article, the traditional DOL model is improved by the cost behavior analysis in activity-based costing ( ABC) method. It is studied how the cost factors in ABC affect DOL and the difference between the two costing base. 本文运用了作业成本法中的成本性态分析对传统的DOL模型进行改进,研究了作业成本法下各成本因素对DOL的影响方向,并分析了两种成本计算基础下DOL的差异。
The core of standard form of trading cost lies at the stability preference of the individual, limited rationality, opportunistic behavior and static analysis characteristics. 交易成本范式的内核在于个人的稳定性偏好、有限理性与机会主义行为和静态分析特征。
The cost behavior analysis is a special method in Managerial Accounting. 成本性态分析是管理会计学特有的一种方法。
As the manufacturing environment changes, business cost structure changes, the conventional cost behavior based on single-action shows narrow-minded, and the basic assumptions also limits the practical application of CVP analysis. 随着制造环境的的变化,企业成本结构发生变化,传统以单动因为基础的成本性态的划分呈现出狭隘性,其基本假设也限制着本量利分析在实际中的应用。
These theories include Cost behavior analysis, Cost-Volume-Profit ( CVP) model and the traditional degree of operating leverage ( DOL) model which are in traditional managerial accounting; and basic concepts of Activity-Based Costing, activity-based Cost behavior analysis and Cost-Volume-Profit ( CVP) model. 传统管理会计理论中的成本性态分析、本量利模型以及传统的经营杠杆系数模型;作业成本法的基本含义及核心概念,作业基础成本性态分析及作业基础本量利模型。