Cost Classification by Behaviour | Fixed, Variable, Semi-Variable | ACCA MA/CA/CMA | Komet Learning скачать в хорошем качестве

Cost Classification by Behaviour | Fixed, Variable, Semi-Variable | ACCA MA/CA/CMA | Komet Learning

In this video, we focus on one of the MOST IMPORTANT concepts in Managerial & Cost Accounting — Cost Classification by Behaviour. This topic is a foundation for Marginal Costing, Break-even Analysis, CVP Analysis, Budgeting, and Decision Making. Perfect for ACCA MA, CA Inter, and CMA students. 🔍 What You Will Learn in This Video ✔ Meaning of cost behaviour ✔ Why costs behave differently at different levels of activity ✔ Fixed Costs — characteristics, examples, graph ✔ Variable Costs — nature, examples, graph ✔ Semi-variable (Mixed) Costs — meaning, why they occur ✔ Step (Step-fixed) Costs — exam-friendly explanation ✔ Behaviour curves & illustrations ✔ Practical impact on decision-making ✔ How examiners test behavioural classification ✔ Common mistakes students make 🎯 Why This Topic is IMPORTANT? Cost Behaviour is the base for: • Marginal Costing • Contribution Analysis • Break-even Point (BEP) • Profit–Volume (PV) Graph • Relevant costing & decision models • Budget preparation Without understanding cost behaviour, future topics become difficult. 👨‍🏫 Who Should Watch This? 👉 ACCA MA students 👉 CA Inter (Cost Accounting) learners 👉 CMA India / CMA USA students 👉 Anyone needing clarity on fixed, variable, mixed or step costs