The obvious advantage to using mana

The obvious advantage to using managerial judgement to separate fixed and variable
costs is expediency, i.e., it requires less time and is, therefore, less costly than the use of any of the three computational methods. The disadvantage is that the use of managerial judgment to separate fixed and variable costs often results in unreliable estimates of cost. Cost behavior is not always readily apparent from casual observation. As a consequence, managers often err in determining whether a cost is fixed or variable and frequently ignore the possibility that some costs are semivari- able.

Results (English) 3:

明显的优势以经营判断分离的固定和可变成本是
权宜之计，即，它需要较少的时间和，因此，比任何的三种计算方法的使用成本更低。缺点是，管理层的判断将固定和可变成本往往导致成本估计不可靠的使用。成本行为并不总是显而易见的偶然的观察。因此，管理者经常会犯错误，在确定是否一个成本是固定的或可变的和经常忽略一些成本semivari能的可能性。