Documente Academic
Documente Profesional
Documente Cultură
1. 2.
Competency Designing Learning Activities : identifying Cost Behavior Learning Outcomes At the end of this session the successful learner will be able to : a) Identify the Cost Behavior b) Differentiate the Cost Behavior
3.
Content: Cost Behavior a) Variable Cost - Total variable cost changes as activity level changes. - The costs that changes in a direct proportion to the units of output. - Variable cost per unit remains the same over wide ranges of activity b) Fixed Cost - Total fixed cost remains the same even when the activity level changes. - Fixed cost per unit goes down as activity level goes up. c) Semi-variable cost - These are the cost that contain both fixed and variable costs.
4.
5.
Time 60 minutes
6.