Mind map
Cost behaviour
Map content
Cost behaviour
variable
- any cost expected to rise if activity rise
- change in flexed budget
fixed
- any cost not expected to rise if activity rise
- no change in flexed budget
break-even analysis
- break even point - how much product needs to be sold to cover fixed costs
- contribution - difference between selling price and variable overheads
Information
- Description
- Mind Map on Cost behaviour, created by emma watson on 08/05/2014.
- Created by
- emma watson
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