Chapter 03 Activity Cost Behaviour [ppt]

After studying this Chapter 03 Activity Cost Behaviour, you should be able to:

1. Define and describe fixed, variable, and mixed costs.
2. Explain the use of resources and activities and their relationship to cost behavior.
3. Separate mixed costs into their fixed and variable components using the high-low method, the scatterplot method, and the method of least squares.
4. Evaluate the reliability of the cost formula.
5. Explain how multiple regression can be used to assess cost behavior.
6. Define the learning curve, and discuss its impact on cost behavior.
7. Discuss the use of managerial judgment in determining cost behavior.

 Download Slide Powerpoint Presentation of Chapter03 Activity Cost Behaviour

See also for Download Slide Presentations of Chapter 04 Product And Service Costing-Overhead Application And Job Order System