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This video from Commerce Specialist explains the concept of Cost Behavior. This video explains Cost Behavior when there is a change in Output. Explanation is given regarding How Cost changes when there is a variation in Production.
Detailed discussion is done on behavior of Cost when Activity Level changes specially for Fixed Costs, Variable Costs, Total Costs, Curve Linear Costs and Stepped Fixed Costs.
Diagrams are also explained for Total Fixed Cost, Fixed Cost per unit, Total Variable Cost, Variable Costs per unit, Total Costs, Curve Linear Costs and Stepped Fixed Costs.
This video is relevant for students of CMA Part 1, ACCA F2 Management Accounting, ACCA F5, Performance Management, CIMA, CA, CIA, MBA students and also very relevant for Cost Accountants and General Accountants.
About:
Commerce Specialist is a Certified Management Accountant (CMA) from USA, is a Fellow of member of HEA UK, holds Certification in International Auditing from ACCA-UK, member of IFA UK and IPA Australia, also holds a Bachelors in Accounting, A teaching qualification of B.Ed., an MBA in Finance with over 20 years’ experience of working in various MNCs in different sectors including Banking, NBFIs, Retail, Oil & Gas, Telecommunication, and top business schools, colleges and universities.
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