很多学员在学习ACCA课程的时候，总是弄不清楚考试的重点在哪里。盲目的进行课程的学习，导致备考时间长，还不能更好的通过考试。ACCA MA考试COST BEHAVIOR包含哪些内容？
很多学员在学习课程的时候，有时候很难把握住考试的关键点。ACCA MA考试的知识点要学习的有很多，在备考的时候，学员要对ACCA MA考试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
通过ACCA课程的学习，学员对财会知识有了更深入的了解，备考ACCA考试更有信心。备考路上我们一路同行，备考路上的艰辛，我们一起走过，分享你的备考经验与难题，一起解决rongyuejiaoyu。
