Cost Behavior Patterns
From Management Accounting: Concepts, Techniques & Controversial Issues

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

MAAW's Textbook Chapter 1 | MAAW's Textbook Chapter 11

Cost Behavior Patterns

See Chapter 11 for a discussion of the relationship between productivity and costs. Some of the illustrations from that Chapter are included below.

Figure 11-6 Constant Average Variable Cost per unit

Figure 11-8 Decreasing Average Variable Cost per unit

Figure 11-10 Increasing Average Variable Cost per unit

Figure 11-12 Decreasing then Increasing Average Variable Cost per unit

Figure 11-13 Total Cost Functions based on constant productivity

Figure 11-14 Total Cost Functions based on increasing then decreasing productivity