Cost management HM cost 3e CLE ch03

CHAPTER 3
Cost Behavior
COLLABORATIVE LEARNING EXERCISE
OBJECTIVES 1, 2
Divide students into groups of four or five. Have each group choose a business that is
familiar to them (e.g., pizza parlor) and list as many flexible and committed resources as
possible. One group member, the reporter, should write down the group’s responses and
then share them with the rest of the class.

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