[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-28020-en":3,"doc-seo-28020-105":28,"detail-sidebar-cat-0-en-105":70},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":4,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":15,"faqs":15,"seo_title":25,"seo_description":14,"update_tm":26,"read_time":27},28020,16904993612988,"Olivia Brown","https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd",8,"Research & Report","Cost behaviour and activity level","This document provides an in-depth exploration of cost behavior and its relationship with activity levels within a business context. It meticulously details various cost classifications, including fixed costs, variable costs, stepped costs, and semi-variable costs, offering clear definitions and examples for each. A significant focus is placed on methods for determining the fixed and variable components of semi-variable costs, with a particular emphasis on the high-low method. The document illustrates this method with a step-by-step calculation of the variable cost per unit (v) using the formula: (Total cost at high activity level – total cost at low activity level) / (Total units at high activity level – total units at low activity level). Furthermore, it presents practical examples, such as the high-low method with stepped fixed costs, requiring the calculation of estimated total cost for a specific activity level. Another example delves into cost behavior and activity level for a fleet of company cars, requiring the calculation of average cost per annum at different mileage levels. The document also touches upon concepts like scale economies and the use of linear equations, intercept, and slope in cost analysis, making it a comprehensive resource for understanding and applying cost behavior principles in business decision-making and financial reporting.","","cbCailvki4DORHBS","https://ap.wps.com/l/cbCailvki4DORHBS","docx",478258,1,4,"English","en",105,"Cost behaviour and activity level | DOCX",1778277369,10,{"code":4,"msg":29,"data":30},"ok",{"site_id":24,"language":23,"slug":31,"title":13,"keywords":15,"description":14,"schema_data":32,"social_meta":65,"head_meta":67,"extra_data":69,"updated_unix":26},"cost-behaviour-and-activity-level",{"@graph":33,"@context":64},[34,50],{"@type":35,"itemListElement":36},"BreadcrumbList",[37,41,45,48],{"item":38,"name":39,"@type":40,"position":20},"https://docshare.wps.com","Home","ListItem",{"item":42,"name":43,"@type":40,"position":44},"https://docshare.wps.com/document/","Document",2,{"item":46,"name":12,"@type":40,"position":47},"https://docshare.wps.com/document/research-report/",3,{"item":49,"name":13,"@type":40,"position":21},"https://docshare.wps.com/document/cost-behaviour-and-activity-level/28020",{"url":49,"name":13,"@type":51,"author":52,"headline":13,"publisher":54,"fileFormat":57,"description":14,"dateModified":58,"datePublished":58,"encodingFormat":57,"isAccessibleForFree":59,"interactionStatistic":60},"DigitalDocument",{"name":9,"@type":53},"Person",{"url":38,"name":55,"@type":56},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-05-08",true,{"@type":61,"interactionType":62,"userInteractionCount":4},"InteractionCounter",{"@type":63},"ViewAction","https://schema.org",{"og:url":49,"og:type":66,"og:title":13,"og:site_name":55,"og:description":14},"article",{"robots":68,"canonical":49},"index,follow",{"doc_id":7,"site_id":24},{"code":4,"msg":5,"data":71},[72,76,80,84,89,94,99,102,107,110,113],{"id":20,"doc_module":4,"doc_module_name":43,"category_name":73,"show_sort_weight":74,"slug":75},"Story & Novel",90,"story-novel",{"id":44,"doc_module":4,"doc_module_name":43,"category_name":77,"show_sort_weight":78,"slug":79},"Literature",80,"literature",{"id":21,"doc_module":4,"doc_module_name":43,"category_name":81,"show_sort_weight":82,"slug":83},"Exam",70,"exam",{"id":85,"doc_module":4,"doc_module_name":43,"category_name":86,"show_sort_weight":87,"slug":88},5,"Comic",60,"comic",{"id":90,"doc_module":4,"doc_module_name":43,"category_name":91,"show_sort_weight":92,"slug":93},6,"Technology",50,"technology",{"id":95,"doc_module":4,"doc_module_name":43,"category_name":96,"show_sort_weight":97,"slug":98},7,"Healthcare",40,"healthcare",{"id":11,"doc_module":4,"doc_module_name":43,"category_name":12,"show_sort_weight":100,"slug":101},30,"research-report",{"id":103,"doc_module":4,"doc_module_name":43,"category_name":104,"show_sort_weight":105,"slug":106},9,"Religion & Spirituality",20,"religion-spirituality",{"id":105,"doc_module":4,"doc_module_name":43,"category_name":108,"show_sort_weight":105,"slug":109},"World Cup","world-cup",{"id":27,"doc_module":4,"doc_module_name":43,"category_name":111,"show_sort_weight":27,"slug":112},"Lifestyle","lifestyle",{"id":114,"doc_module":4,"doc_module_name":43,"category_name":115,"show_sort_weight":85,"slug":116},19,"General","general"]