1. Exhibit 10. 3 graphically illustrates the cost behavior of inventory costs.

2. Use cost behavior analysis to make business decisions.

3. Topics covered include cost concepts, cost behavior analysis, cost accumulation, planning and control of costs, budgeting and standard costs, as well as analysis of costs and profits.

4. Cost behavior analysis examines the relationships between costs the activities, or cost drivers,[ ] that cause them.

5. Managers often consider courses of action with different cost behavior patterns.

6. The cost behavior analysis is a special method in Managerial Accounting.

7. Compute the equal - cost volume of two cost behavior patterns.

8. Cost analyzing relies too much on accounting method and its regulation, and businesses don't analyze the cost behavior which is not included in the accounting regulations.

9. Design a set of consideration watches and analysis models for the higher learning institutes to do self-evaluation and analysis of cost behavior.

10. In light of this reason, this paper systematically constructs a new DuPont System based on cost behavior and proves it with empirical analysis.