cost behaviour BrE
cost behavior AmE

Outside this range cost behaviour in the past is not known and therefore is more difficult to predict.

It is often assumed that in cost behaviour there is only one independent variable.

This is because the firm has experienced cost behaviour in this range before and can observe the relationship between cost and activity levels.

The significance of this range is that cost behaviour, the relationship between the dependent and independent variables, can be established with a certain amount of accuracy.

Transray convexity involves looking at cost behaviour in the vertical plane along (say) the line AB.

The first area is cost behaviour analysis: assumptions with respect to how costs vary with, for example, volume of activity, provide the basis for management decision making over a whole range of issues.

He should consider a selective (and hence cost-effective) approach to cost reduction, but valuable insights into cost behaviour may come from Kaplan's more detailed activity-based analysis, as well as from Porter's broader interpretation of 'cost-drivers.'

Traditional approaches limit themselves by defining cost behavior only in terms of production or sales volume.

This model has been developed on the assumption that the cost behavior of postal administrations is essentially similar.

Outside this range cost behaviour in the past is not known and therefore is more difficult to predict.

It is often assumed that in cost behaviour there is only one independent variable.

The Experience Curve is a managerial tool primarily used to predict cost behavior.

This is because the firm has experienced cost behaviour in this range before and can observe the relationship between cost and activity levels.

The significance of this range is that cost behaviour, the relationship between the dependent and independent variables, can be established with a certain amount of accuracy.

"The Boston Consulting Group's first effort to formulate the experience curve concept was an attempt to explain cost behavior over time in a process industry.

The name, Experience Curve, was selected to distinguish this cost behavior phenomenon from the well known and well documented learning curve effect.

Transray convexity involves looking at cost behaviour in the vertical plane along (say) the line AB.

The model, however, is a more accurate predictor of the cost behavior of medium to large per capita volume posts than for small per capita volume posts.

Therefore we could assume that the cost drivers determine the cost behavior within the activities, reflecting the links that these have with other activities and relationships that affect them.

The first area is cost behaviour analysis: assumptions with respect to how costs vary with, for example, volume of activity, provide the basis for management decision making over a whole range of issues.

The Experience Curve was developed by Bruce D. Henderson and the Boston Consulting Group (BCG) while analyzing overall cost behavior in the 1960s.

Cost behavior - value is added as a veneer to the quantity-based model and costs/dollars behavior is determined by the behavior of resource quantities as they are applied to value creating operations within an organization.

He should consider a selective (and hence cost-effective) approach to cost reduction, but valuable insights into cost behaviour may come from Kaplan's more detailed activity-based analysis, as well as from Porter's broader interpretation of 'cost-drivers.'

UNIT COST BEHAVIOR The La Poste simulation model and the cost function developed for the USPS, described above, provide alternative means of estimating average unit costs over a range of volumes per delivery point and postal densities.

Because the cost behavior of the U.S. Postal Service has been studied extensively and because U.S. postal costs are the most transparent in the industrialized world, we use U.S data from 1999 as provided in the most recent omnibus rate proceeding, Docket No.