stdClass Object
(
    [id] => 16843
    [paper_index] => 202506-07-022872
    [title] => COST BEHAVIOR PATTERN ANALYSIS FOR DECISION MAKING PURPOSE
    [description] => 
    [author] => Dr. Md. Rouf Biswas
    [googlescholar] => 
    [doi] => 
    [year] => 2025
    [month] => June
    [volume] => 12
    [issue] => 6
    [file] => fm/jpanel/upload/2025/July/202506-07-022872.pdf
    [abstract] => Cost behavior analysis refers to management’s attempt to understand how operating costs change in relation to a change in an organization’s level of activity. The main objectives of this paper are to show the various types of cost that’s are existed in the cost behavior pattern. Variable cost, fixed cost and mixed cost are analyzed in this paper. The process of segregation the mixed cost is analyzed. This paper investigates the foundational theories and empirical evidence surrounding cost behavior and asymmetric cost behavior, exploring their implications for managerial decision-making. Finally, the paper has shown the effect of cost changes in the management decision making probes.
    [keywords] => Cost Behavior, Variable Cost, Fixed Cost, Mixed Cost, Decision Making
    [doj] => 2025-07-02
    [hit] => 
    [status] => 
    [award_status] => P
    [orderr] => 42
    [journal_id] => 7
    [googlesearch_link] => 
    [edit_on] => 
    [is_status] => 1
    [journalname] => EPRA International Journal of Economics, Business and Management Studies (EBMS)
    [short_code] => IJHS
    [eissn] => 2347-4378
    [pissn] => 
    [home_page_wrapper] => images/products_image/2.EBMS.png
)
Error fetching PDF file.