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Cost behaviour is the way in which costs are affected by changes in the volume of output.
成本行为是一种通过改变产量来影响成本的行为。
The basic principle of cost behaviour is that as the level of activity rises, costs will usually rise.
成本行为的基本特征是:作业水平上升,则成本通常也上升。
The conventional concept of cost isn table to explain some kinds of cost behaviour in modern enterprise, so it cant contain all the kinds of cost concepts.
传统的成本概念已无法解释现代企业发生的种种成本行为,也无法涵盖各种具体形式的成本概念,因此,有必要加以改进。
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