The formation of buyer-based environment makes cost behavior renew. This paper intends to combine the principle of competitive strategy and evaluation choice of competitive stategy in different analysis of cost behavior.
传统的成本习性指的是成本数量习性，买方市场环境的形成，使成本习性得以创新，本文将成本习性分析与竞争战略原理相结合，对不同成本习性分析下的竞争战略选择进行评价。
参考来源 - 买方市场环境下的成本习性创新 The Renewal of Cost Behavior in The BuyerThe empirical study proves the existence of some problems such as low efficiency in cost behavior.
实证分析的结果证实了高等院校的成本行为的确存在诸如效率低下的问题。
参考来源 - 中国高等院校成本行为研究·2,447,543篇论文数据，部分数据来源于NoteExpress
Use cost behavior analysis to make business decisions.
使用成本习性分析做商业决策。
The cost behavior analysis is a special method in Managerial Accounting.
成本性态分析是管理会计学特有的一种方法。
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.
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。
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