对成本行为和目的的分类。
成本行为是一种通过改变产量来影响成本的行为。
Cost behaviour is the way in which costs are affected by changes in the volume of output.
测定混合成本行为模式的最准确的方法是最小二乘回归。
The most accurate method to determine the behavior pattern of a mixed cost is least-squares regression.
成本行为的基本特征是：作业水平上升，则成本通常也上升。
The basic principle of cost behaviour is that as the level of activity rises, costs will usually rise.
成本分析过分依赖于会计方法和制度，而对没有纳入会计核算范围的成本行为缺乏分析等等。
Cost analyzing relies too much on accounting method and its regulation, and businesses don't analyze the cost behavior which is not included in the accounting regulations.
传统的成本概念已无法解释现代企业发生的种种成本行为，也无法涵盖各种具体形式的成本概念，因此，有必要加以改进。
The conventional concept of cost isn table to explain some kinds of cost behaviour in modern enterprise, so it cant contain all the kinds of cost concepts.
传统的成本概念已无法解释现代企业发生的种种成本行为，也无法涵盖各种具体形式的成本概念，因此，有必要加以改进。
The conventional concept of cost isn table to explain some kinds of cost behaviour in modern enterprise, so it cant contain all the kinds of cost concepts.
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