175 – 265 words
Cite at least one (1) peer-reviewed reference
Respond to the following:
Costs are also in the eye of the beholder. For example, to Marriott International, each hotel is a variable cost as it can be open or closed and few costs are fixed. To the manager of each hotel, most costs, though, are fixed with the only variable/controllable costs being related to guest services, food, and housekeeping. The change in perspective can change how we look at costs. Management as well as maintenance is viewed as a fixed cost from this perspective.
Should internal and external numbers be looked at the same by managers?
Corporate Finance Institute. (2019, September 19). Cost Behavior Analysis. Corporate Finance Institute; Corporate Finance Institute. https://corporatefinanceinstitute.com/resources/knowledge/accounting/cost-behavior-analysis/
8/16/22, 4:04 PM
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