1、Identify types of fixed cost. Cost behavior analysis examines the relationships between costs and the activities, or cost drivers, that cause them. We classify costs as fixed, variable, or mixed. Fixes, or capacity, costs are caused primarily from having property, plant, equipment, and key managerial personnel. They cannot be changed much by month-to-month or even year-to-year management decisions.
辨別固定成本的類型。成本習(xí)性分析審查了成本和活動(dòng)之間的聯(lián)系 ，或者引起他們的成本動(dòng)因。我們將成本分為固定成本、可變成本和混合成本。固定，或者能力，成本主要從所擁有的財(cái)產(chǎn)，工廠，設(shè)備和關(guān)鍵管理職員中產(chǎn)生。逐月或者甚至逐年的管理決策不可能大幅度的改變它們。
Discretionary fixed costs arise from periodic (usually yearly) budget decisions that reflect top management policies. These costs have no clear relationship between inputs and outputs. The appropriate amounts of discretionary fixed costs are difficult to determine with precision, so budgeted amounts often are based on traditions, rules of thumb, or industry customs.
可自由處理固定成本產(chǎn)生于反映高層管理人員政策的定期（通常是一年）的預(yù)算決策。這些成本不存在投入和產(chǎn)出的明確關(guān)系。可控固定成本的適當(dāng)金額很難精確地確定，因此預(yù)算金額通常是根據(jù)慣例，拇指規(guī)則（經(jīng)驗(yàn)法則），或者行業(yè)習(xí)慣。
2、Use cost behavior analysis to make business decisions. Fixed costs provide the capacity to operate at a particular actively level. Variable costs result from using available capacity. Engineered variable costs result from measurable, often observable, cause-and-effectr
辨別固定成本的類型。成本習(xí)性分析審查了成本和活動(dòng)之間的聯(lián)系 ，或者引起他們的成本動(dòng)因。我們將成本分為固定成本、可變成本和混合成本。固定，或者能力，成本主要從所擁有的財(cái)產(chǎn)，工廠，設(shè)備和關(guān)鍵管理職員中產(chǎn)生。逐月或者甚至逐年的管理決策不可能大幅度的改變它們。
Discretionary fixed costs arise from periodic (usually yearly) budget decisions that reflect top management policies. These costs have no clear relationship between inputs and outputs. The appropriate amounts of discretionary fixed costs are difficult to determine with precision, so budgeted amounts often are based on traditions, rules of thumb, or industry customs.
可自由處理固定成本產(chǎn)生于反映高層管理人員政策的定期（通常是一年）的預(yù)算決策。這些成本不存在投入和產(chǎn)出的明確關(guān)系。可控固定成本的適當(dāng)金額很難精確地確定，因此預(yù)算金額通常是根據(jù)慣例，拇指規(guī)則（經(jīng)驗(yàn)法則），或者行業(yè)習(xí)慣。
2、Use cost behavior analysis to make business decisions. Fixed costs provide the capacity to operate at a particular actively level. Variable costs result from using available capacity. Engineered variable costs result from measurable, often observable, cause-and-effectr