Chapter 6 - Activity analysis, cost behavior, and cost estimation. After completing this chapter, you should be able to: Explain the relationships between cost estimation, cost behavior, and cost prediction; define and describe the behavior of the following types of costs: variable, step-variable, fixed, step-fixed, semivariable (or mixed), and curvilinear; explain the importance of the relevant range in using a cost behavior pattern for cost prediction;. | Lecture Managerial accounting: Creating value in a dynamic business environment (10th edition): Chapter 6 - Ronald W. Hilton, David E. Platt
