TAILIEUCHUNG - Lecture Managerial accounting: Creating value in a dynamic business environment (10th edition): Chapter 6 - Ronald W. Hilton, David E. Platt

Chapter 6 - Activity analysis, cost behavior, and cost estimation. After completing this chapter, you should be able to: Explain the relationships between cost estimation, cost behavior, and cost prediction; define and describe the behavior of the following types of costs: variable, step-variable, fixed, step-fixed, semivariable (or mixed), and curvilinear; explain the importance of the relevant range in using a cost behavior pattern for cost prediction;. | Activity Analysis, Cost Behavior, and Cost Estimation Chapter 6 Copyright © 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education. Chapter 6: Activity Analysis, Cost Behavior, and Cost Estimation Cost prediction Using knowledge of cost behavior to forecast level of cost at a particular activity. Focus is on the future. Introduction Cost behavior Relationship between cost and activity. Process of determining cost behavior, often focuses on historical data. Cost estimation 6- How does a managerial accountant determine the cost behavior pattern for a particular cost item? The determination of cost behavior, which is often called cost estimation, can be accomplished in a number of ways. One way is to analyze historical data concerning costs and activity levels. The relationship between cost and activity, called cost behavior, is relevant to the management functions of planning, control, and decision

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