Analysing cost(成本分析)是什么_2023年ACCA考試MA知識(shí)點(diǎn)
人一生的價(jià)值，不應(yīng)該用時(shí)間去衡量，而是用深度去衡量。acca是國(guó)際注冊(cè)會(huì)計(jì)師證書(shū)，含金量比較高。初次報(bào)名的同學(xué)需先完成賬號(hào)注冊(cè)，在賬號(hào)審核通過(guò)后再行報(bào)考。今天整理了MA科目Analysing cost(成本分析)相關(guān)知識(shí)點(diǎn)，準(zhǔn)備參加考試的同學(xué)們來(lái)看看吧。
【內(nèi)容導(dǎo)航】
Analysing cost-成本分析
【知識(shí)點(diǎn)】
Analysing cost-成本分析
Analysing cost-成本分析
Assumptions about cost behavior:
(a) Within the normal range of output, costs are often assumed to be either fixed, variable or semi-variable (mixed).
(b) Costs within an organization are assumed to be mixed costs, with a fixed and a variable element. (separate semi-variable costs into their fixed and variable elements)
(c) Departmental costs are assumed to rise in a straight line as the volume of activity increases. In other words, these costs are said to be linear.
成功的道路別自己一個(gè)人摸索，只有多問(wèn)路才不會(huì)迷路。以上就是為大家整理的MA科目考試知識(shí)點(diǎn)了，2023年acca考試時(shí)間已經(jīng)公布，報(bào)名成功的同學(xué)需要盡早制定備考計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)，爭(zhēng)取一次通過(guò)。
注：以上內(nèi)容來(lái)自Keryn老師基礎(chǔ)精講班第9講
(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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