Introduction to Managerial Accounting Jeannie M. Folk Ray H. Garrison Eric Noreen
Cost Behavior: Analysis and Use
Chapter Outline- Types of Cost Behavior Patterns
- Variable Costs
- True Variable versus Step-Variable Costs
- The Linearity Assumption and the Relevant Range
- Fixed Costs
- Types of Fixed Costs
- Fixed Costs and the Relevant Range
- Mixed Costs
- The Analysis of Mixed Costs
- The High-Low Method
- The Scattergraph Method
- The Least-Squares Regression Method
- The Contribution Format
- Why a New Income Statement Format?
- The Contribution Approach
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