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SESSION OUTLINE TOPIC : COST BEHAVIOR

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Competency Designing Learning Activities : identifying Cost Behavior Learning Outcomes At the end of this session the successful learner will be able to : a) Identify the Cost Behavior b) Differentiate the Cost Behavior

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Content: Cost Behavior a) Variable Cost - Total variable cost changes as activity level changes. - The costs that changes in a direct proportion to the units of output. - Variable cost per unit remains the same over wide ranges of activity b) Fixed Cost - Total fixed cost remains the same even when the activity level changes. - Fixed cost per unit goes down as activity level goes up. c) Semi-variable cost - These are the cost that contain both fixed and variable costs.

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Process Refer to the Active Learning as attached

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Time 60 minutes

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Assessment Methods Exercise as per module

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