Скачать или смотреть Fixed and Variable Costs (Cost Accounting Tutorial #3)

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In this tutorial I explain the difference between fixed and variable costs. I go over how they change and whether they change based on cost driver activity. I define and graph out some examples so you can see how costs change in relationship to cost driver activity.

⌚ Timestamps
0:00 - Introduction
0:30 - Two Types of Costs
0:55 - Fixed Costs
1:15 - Fixed Cost Example
2:20 - Cost Driver Activity for a Fixed Cost (Total Costs)
4:10 - Cost Driver Activity for a Fixed Cost (Per Unit)
6:00 - Variable Costs
6:40 - Cost Driver Activity for a Variable Cost (Total Costs)
8:10 - Cost Driver Activity for a Variable Cost (Per Unit)
9:45 - Summary of Variable and Fixed Costs

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