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Sulismai Yuni
Darmi Sartika
Dwi Fionasari


This research is motivated by the spirit to provide an explanation related to the concept of cost (cost concept), in terms of behavior. The writing of this article aims to provide a comprehensive picture of the behavior of costs which are classified as production costs (manufacturing costs). The results of this study are expected to be used by management in estimating the amount of production costs more accurately. For academics, this paper is useful to add insight and bring theoretical concepts closer to the practical level. This study reviews the nature of cost behavior by examining the relationship between total cost and the change in its cost driver, which is found in manufacturing companies. Based on the discussion in this study, basically the nature of cost behavior can be grouped into two, namely fixed and variable. Fixed costs have the characteristics of a fixed total cost, even if the cost driver changes. Meanwhile, variable costs are characterized by the total amount of costs that changes proportionally to changes in the cost driver. Both of these characteristics or behaviors apply within a relevant range of the cost driver.


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