摘要：Behavior Cost is the relationship between the total cost with the changes thatoccur in the volume of activity. By calculating the behavior of the managementfee will be able to determine the amount of costs to be incurred in the future.Management must separate semivariabel costs into fixed costs and variablecosts, can be written in the form of a linear function Y = a bX. There arevarious methods used in calculating the behavior of the bias charge. In ScientificWriting, the writer will try to calculate and compare cost behavior using Highand Low Point Method and Least Squares Method, predict labor costs for theperiod January 2006 to the CV. Pradilla partners. After calculation, the authorsanalyze the results of these calculations. From the analysis the authors find thatthe High and Low Point method better than the Least Squares Method
