摘要：In principle, cost behavior is a very important key factor in estimating futurecosts and benefits for the cost of planning, decision making, and managementcontrol. In general, cost behavior pattern is defined as a relationship between thetotal cost of the change in volume of activity. Cost is the key to understandingthe behavior of some decisions in the organization, in terms of understanding thebehavior of costs, the manager is better able to predict with total costs thatwould occur under various operating conditions. Regression coefficients of testresults with the method of separation costs Least Square fit for use in estimatingthe costs and in predicting the data. This is shown for larger Calculate dar t ttable (t count> t table) and Probability (Sig)
