辨别固定成本的类型。成本习性分析审查了成本和活动之间的联系 ，或者引起他们的成本动因。我们将成本分为固定成本、可变成本和混合成本。固定，或者能力，成本主要从所拥有的财产，工厂，设备和关键管理职员中产生。逐月或者甚至逐年的管理决策不可能大幅度的改变它们。
Discretionary fixed costs arise from periodic (usually yearly) budget decisions that reflect top management policies. These costs have no clear relationship between inputs and outputs. The appropriate amounts of discretionary fixed costs are difficult to determine with precision, so budgeted amounts often are based on traditions, rules of thumb, or industry customs.
可自由处理固定成本产生于反映高层管理人员政策的定期（通常是一年）的预算决策。这些成本不存在投入和产出的明确关系。可控固定成本的适当金额很难精确地确定，因此预算金额通常是根据惯例，拇指规则（经验法则），或者行业习惯。
2、Use cost behavior analysis to make business decisions. Fixed costs provide the capacity to operate at a particular actively level. Variable costs result from using available capacity. Engineered variable costs result from measurable, often observable, cause-and-effectr
