Cost posture analysis refers to a variety of costs on the basis of the nature of the clear, according to certain procedures and methods, and ultimately all the costs are divided into two categories of fixed costs and variable costs, and the establishment of the corresponding cost function model y = a + bx process.

The cost of cost state analysis of cost classification:

Fixed costs, refers to a certain range of the part of the cost does not change with the change of product production or sales volume.

Variable costs, are those costs whose total cost varies positively in proportion to changes in business volume under certain conditions.

Mixed costs, that is, "mixed" fixed costs and variable costs of two different nature of the cost. Total costs are affected by changes in business volume, but the magnitude of change is not strictly proportional to the change in business volume.

The formula for total cost:

Total cost = total fixed cost + total variable cost = total fixed cost + (unit variable cost × business volume)

Characteristics of cost pattern analysis:

Relativity. It refers to the same cost item in the same period of time in different enterprises may have different temperament.

Temporal. It means that for the same enterprise, the same cost item may have different states in different periods.

Transformability. Refers to the same time and space conditions, some cost items can be realized in the fixed costs and variable costs between each other.

Problems to be noted in the analysis of the cost pattern:

1, the low quality of accounting staff and managers are not strong. It directly affects the cost division of the correct or not, and ultimately affects the cost control management;

2, insufficient original information. Some cost information is difficult to obtain comprehensively, so the cost of the correct division and analysis of hidden problems;

3, office automation conditions are not enough. Cost posture analysis workload, data analysis is complex, a lot of data are required to have a computer as a tool to deal with, resulting in cost posture analysis of the scope of application is limited;

4, the limitations of the assumptions. On the one hand, the assumption of "a completely linear relationship between cost and business volume" can not be completely realistic. On the other hand, as mentioned earlier, fixed costs and variable costs of the cost of state, as long as a limited period and a limited range of production, is correct, if more than a certain period or a certain range of business volume, the characteristics of the cost of state may change, so that the cost of state analysis and the application of its results must be maintained in a certain relevant services.