3.2 Analyzing costs:
　　Cost objects: a cost object is any activity for which a separate measurement of cost is undertaken.
　　Cost units: a cost unit is a unit of product or service in relation to which costs are ascertained
　　Responsibility centers: a department whose performance is the direct responsibility of a specific manager.
　　The main responsibility centers are:
　　· Cost center – the performance of a cost center manager is judged on the extent to which cost targets have been achieved.
　　· Revenue center – Within an organization, this is a centre or activity that earns sales revenue. And whose manager is responsible for the revenue earned but not for the costs incurred.
　　· Profit center – a part of the business whose manager is responsible and accountable for both costs and revenue. The performance of a profit center manager is measured in terms of the profit made by the centre.
　　· Investment centre – a profit centre with additional responsibility for investment and possibly also for financing, and whose performance is measured by its return on capital employed.
　?。≧OCE）。
　　Cost equations:
　　Equation of a straight line
　　The equation of a straight line is a linear function and is represented by the following equation:
　　Y = a + bx
　　Total cost = Total FC + Total VC
　　Y= a + bx
　　· Y = total cost
　　· a = the fixed cost for the given period
　　· b = the variable cost per unit
　　· x = the number of units of activity
　　Cost graphs
　　Cost and revenue $
　　沒(méi)有目標(biāo)就沒(méi)有方向，每一個(gè)學(xué)習(xí)階段都應(yīng)該給自己樹(shù)立一個(gè)目標(biāo)。 高頓網(wǎng)校為廣大學(xué)員提供2015年ACCA考試網(wǎng)絡(luò)課程，讓您向自己的目標(biāo)不斷前進(jìn)，2015年考試順利通過(guò)！祝您夢(mèng)想成真！免費(fèi)聽(tīng)課》
ACCA網(wǎng)絡(luò)課程課程專業(yè)名稱講師試聽(tīng)
85%的人正在學(xué)習(xí)該課程ACCA 全維度網(wǎng)課體驗(yàn)課程
實(shí)景課堂與獨(dú)立錄制
覆蓋所有知識(shí)點(diǎn)，根據(jù)學(xué)習(xí)計(jì)劃推進(jìn)學(xué)習(xí)進(jìn)度
高頓名師
70%的人正在學(xué)習(xí)該課程ACCA網(wǎng)課全科卡（8.2折）
為零基礎(chǔ)剛開(kāi)始學(xué)習(xí)ACCA的學(xué)員特別定制		高頓名師