Section outline

    • TOPIC TWO: COST BEHAVIOR AND PROFIT ANALYSIS File

      2.1 Cost behavior

      2.2 Cost structure

      ·       Evaluating sources of cost structures

      2.3 Estimating cost behavior (Scatter graph, least squares regression analysis and High-low Method.

      2.4 Learning curve

      2.5 Confidence intervals

      2.6 Test reliability

      2.7 Cost Control & Cost Reduction