Fixed cost: The portion of the cost that does not change in amount with the volume of business under certain conditions.<br>Variable cost: Under certain conditions, the portion of the cost, also known as variable cost, changes in proportion to the volume of business.<br>Hybrid costs: The part that is between fixed and variable costs, which changes with the volume of business and does not proportionally.<br>Cost-state analysis: On the basis of defining the nature of various costs, according to certain procedures and methods, the whole cost is divided into fixed cost and variable cost, and the corresponding cost function model "y-a-bx" process is established.
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