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Management Accounting - Hansen Mowen CH03

Management Accounting - Hansen Mowen CH03

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Published by Gito Novhandra

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Published by: Gito Novhandra on May 22, 2008
Copyright:Attribution Non-commercial

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04/23/2014

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 Activity Cost  Activity Cost  Behavior  Behavior 
CHAPTERCHAPTER
 
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1.Define cost behavior for fixed, variable, andmixed costs.2.Explain the role of the resource usage modelin understanding cost behavior.3.Separate mixed costs into their fixed andvariable components using the high-lowmethod, the scatterplot method, and themethod of least squares.
ObjectivesObjectives
 
 After studying this After studying thischapter, you should chapter, you should be able to:be able to:
continuedcontinued
 
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4.Evaluate the reliability of a cost equation.5.Discuss the role of multiple regression inassessing cost behavior.6.Describe the use of managerial judgment indetermining cost behavior.
ObjectivesObjectives

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