Analysing cost(成本分析)是什么_2023年ACCA考试MA知识点
人一生的价值，不应该用时间去衡量，而是用深度去衡量。acca是国际注册会计师证书，含金量比较高。初次报名的同学需先完成账号注册，在账号审核通过后再行报考。今天整理了MA科目Analysing cost(成本分析)相关知识点，准备参加考试的同学们来看看吧。
【内容导航】
Analysing cost-成本分析
【知识点】
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.
成功的道路别自己一个人摸索，只有多问路才不会迷路。以上就是为大家整理的MA科目考试知识点了，2023年acca考试时间已经公布，报名成功的同学需要尽早制定备考计划，巩固基础知识点，争取一次通过。
注：以上内容来自Keryn老师基础精讲班第9讲
(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)
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