Konsep Kos

Kos Tetap

  • Tidak berubah walaupun volum pengeluaran bertambah
  • Contoh: sewa kilang, cukai tanah, insurans kilang

Kos Tetap Graft

Kos Berubah

  • Berubah secara langsung dengan jumlah pengeluaran
  • Contoh: kos bahan langsung dan gaji pekerja

Kos Berubah graf

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