What is Functional and Behavioural Cost Classification?


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The cost based on the nature of function or activity carried out by
the respective cost is known as Functional classification of cost.
There is one more method of classification, known as Behavioural classification.
Under this classification, we analyse the change in cost / expenses in relation to
changes in output or sales quantity.


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MT UVA BMS

MT UVA- University, Vocational and Affiliated Education for BMS

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