财务成本管理基础F2 Management AccountingP4 AdvancedFinancial ManagementP5 AdvancedPerformanceManagementF5 PerformanceManagementF9 Financial ManagementPUBLICACCOUNTINGACCOUNTINGPRIVATEACCOUNTINGFINANCIALACCOUNTINGPRIVATEACCOUNTINGMANAGEMENTACCOUNTINGEXTERNALUSERSINTERNALUSERS成本数量成本数量固定成本总额单位固定成本00(3)固定成本图示成本数量成本数量单位变动成本变动成本总额00总成本线成本数量0aa=200b=0.1解:222222