固定成本、變動成本、半變動成本、階梯變動成本是什么_2024年ACCA考試MA知識點
不要害怕挑戰(zhàn)，只有通過挑戰(zhàn)，我們才能發(fā)現自己的潛力。acca有15門課程，同學們需通過13門。同學們在備考期間需要嚴格執(zhí)行備考計劃，加強習題練習。今天整理了MA科目Fixed, variable, semi-variable and stepped fixed cost（固定成本、變動成本、半變動成本、階梯變動成本）相關知識點，一起來看！
【內容導航】
Fixed, variable, semi-variable and stepped fixed cost-固定成本、變動成本、半變動成本、階梯變動成本
【知識點】
Fixed, variable, semi-variable and stepped fixed cost-固定成本、變動成本、半變動成本、階梯變動成本
Fixed, variable, semi-variable and stepped fixed cost-固定成本、變動成本、半變動成本、階梯變動成本
① Fixed cost are costs that are not affected in total by the level of activity, but remain the same for a particular period of time.
② Variable cost are the costs that change in total in direct proportion to the level of activity. Cost per unit remains the same for each unit produced.
③ Semi-variable cost /Semi-fixed / mixed are those which have both fixed and variable element.
④ Stepped fixed costs that are constant for a range of activity level, and then change, and are constant again for another range.
每一次努力的背后，是自己與困難較量的勇氣。以上就是為大家整理的MA科目考試知識點了，2024年3月acca考試報名已經開始，請同學們抓緊時間報名。
注：來自Keryn Yin老師23年基礎精講班第8講
（本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉載）
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