成本行为分析与分类

Ella Anastasya Sinambela, Moh.Solikodia Djaelani
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引用次数: 6

摘要

为了实现公司目标,公司管理者会实施一个相当可靠的战略。实施的策略之一是公司所要求的成本效率。每个公司都有许多类型的成本或费用。为了获得与实际情况相匹配的成本信息,管理者需要进行成本行为分析。对成本进行识别和分类是必要的。在一定条件下,管理者仍然难以确定成本行为。本文通过对成本行为的分析,确定了生产成本的分类。成本分为固定成本、变动成本或半固定成本或半变动成本。每个成本类别都有特定的解释功能。确定成本组的准确性将决定财务报告的质量。此外,它可以为管理层做出决策提供有效的考虑因素。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Cost Behavior Analysis and Categorization
To achieve company goals, company managers will implement a fairly reliable strategy. One of the strategies implemented is the cost efficiency required by the company. Every company has many types of costs or expenses. To get information about costs that match the actual situation, managers need to conduct cost behavior analysis. It is necessary to identify and classify costs. Under certain conditions, managers still have difficulty determining cost behavior. This paper was conducted to determine the classification of production costs in accordance with the analysis of cost behavior. Costs are classified into fixed costs, variable costs, or semi-fixed costs or semi-variable costs. Each cost category has a specific explanatory function. Accuracy in determining the cost group will determine the quality of financial reporting. In addition, it can provide valid considerations for management to make decisions.
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