Post by account_disabled on Mar 6, 2024 8:57:07 GMT
However, fixed costs per unit will change because there are changes in the volume of activity. Generally, the amount of fixed costs will be influenced by the cost behavior objectives which will influence the company over a long period of time, the company's technology, as well as management strategies and methods within it. For this reason, fixed costs are further divided into two types, namely: Committed Fixed Costs Committed fixed costs are the majority of fixed costs that arise from company ownership, the main organization, and also the equipment within it. In committed fixed cost behavior, all fixed costs will be incurred and cannot be reduced or minimized.
So that it will be able to maintain the company in terms of meeting cost behavior objectives over a long period of time. Examples are depreciation costs, property tax or PBB, rent, salaries and insurance. Discretionary Fixed Costs Discretionary fixed Whatsapp Number List costs or what are usually called managed/programmed costs are costs that arise from decisions to provide budgets periodically or usually carried out annually, Which will directly reflect top management policies regarding the amount and maximum costs.
This cost behavior will illustrate the maximum relationship between output costs and input costs, but can still be measured by the volume of sales, services or products. Examples are development and research costs, advertising costs, employee training costs, consultant costs, and sales promotion costs. . Variable Cost Behavior (Variable Costing) Variable costing or variable costs are costs whose total value can change, But it is proportional to changes in the volume of company activities, such as raw material costs. So it will be divided into two parts, namely: Engineered Variable Costs An engineered variable cost is a cost that is related to the existence of a certain physical relationship to an activity assessment. Generally, all of these variable costs are engineered costs, so these costs must change according to the value of inputs.
So that it will be able to maintain the company in terms of meeting cost behavior objectives over a long period of time. Examples are depreciation costs, property tax or PBB, rent, salaries and insurance. Discretionary Fixed Costs Discretionary fixed Whatsapp Number List costs or what are usually called managed/programmed costs are costs that arise from decisions to provide budgets periodically or usually carried out annually, Which will directly reflect top management policies regarding the amount and maximum costs.
This cost behavior will illustrate the maximum relationship between output costs and input costs, but can still be measured by the volume of sales, services or products. Examples are development and research costs, advertising costs, employee training costs, consultant costs, and sales promotion costs. . Variable Cost Behavior (Variable Costing) Variable costing or variable costs are costs whose total value can change, But it is proportional to changes in the volume of company activities, such as raw material costs. So it will be divided into two parts, namely: Engineered Variable Costs An engineered variable cost is a cost that is related to the existence of a certain physical relationship to an activity assessment. Generally, all of these variable costs are engineered costs, so these costs must change according to the value of inputs.