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finance and accounting recap

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2016/2017 Written for academic year
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Finance and accounting
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a recap of finance and accounting part 3

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Fixed and variable costs:
 Fixed costs = do not change in relation to the output level
 Variable costs = change in relation to the output level
 Cost behavior when output level increases:
Total costs Unit costs
Fixed costs Remain equal Decrease
Proportionally variable Increase Remain equal
costs
 Other types of variable costs:




Degressively Progressively Proportionele
variable variable variable
Costs costs costs

 Behavior of fixed and variable costs for increasing output level:
Total cost Unit cost
Fixed costs Remain equal Reduce
Proportionally variable Increase Remain equal
costs
Digressively variable Increase Reduce
costs
Progressively variable Increase increase
costs
Connected book
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Rien Brouwers, Wim Koetzier Basics of financial management
Publisher: juli 2015 ISBN: 9789001839147 Edition: 3

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Hotel- en Eventmanagement
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December 6, 2016
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2016/2017
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  • recap
  • finance
  • accoutning
  • accounting
  • finance and accounting
  • tio

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