3.2 Analyzing costs:
　　Cost objects: a cost object is any activity for which a separate measurement of cost is undertaken.
　　Cost units: a cost unit is a unit of product or service in relation to which costs are ascertained
　　Responsibility centers: a department whose performance is the direct responsibility of a specific manager.
　　The main responsibility centers are:
　　· Cost center – the performance of a cost center manager is judged on the extent to which cost targets have been achieved.
　　· Revenue center – Within an organization, this is a centre or activity that earns sales revenue. And whose manager is responsible for the revenue earned but not for the costs incurred.
　　· Profit center – a part of the business whose manager is responsible and accountable for both costs and revenue. The performance of a profit center manager is measured in terms of the profit made by the centre.
　　· Investment centre – a profit centre with additional responsibility for investment and possibly also for financing, and whose performance is measured by its return on capital employed.
　　（ROCE）。
　　Cost equations:
　　Equation of a straight line
　　The equation of a straight line is a linear function and is represented by the following equation:
　　Y = a + bx
　　Total cost = Total FC + Total VC
　　Y= a + bx
　　· Y = total cost
　　· a = the fixed cost for the given period
　　· b = the variable cost per unit
　　· x = the number of units of activity
　　Cost graphs
　　Cost and revenue $
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