成本与管理会计 10.pptVIP

* * * * * * * * * * * * * * * * * * * * * Terminology Goodness of Fit – indicates the strength of the relationship between the cost driver and costs Residual Term – measures the distance between actual cost and estimated cost for each observation Criteria for Evaluating Alternative Cost Drivers Economic Plausibility Goodness of Fit Significance of the Independent Variable Nonlinear Cost Functions Economies of Scale Quantity Discounts Step Cost Functions – resources increase in “lot-sizes”, not individual units Learning Curves – labor hours consumed decrease as workers learn their jobs and become better at them Experience Curve – broader application of learning curve that includes Downstream activities including marketing and distribution Nonlinear Cost Functions Illustrated Types of Learning Curves Cumulative Average-Time Learning Model – cumulative average time per unit declines by a constant percentage each time the cumulative quantity of units produced doubles Incremental Unit-Time Learning Model – incremental time needed to produce the last unit declines by a constant percentage each time the cumulative quantity of units produced doubles Sample Cumulative Average-Time Model Sample Incremental Unit-Time Model Time Learning Model Comparative Plots Predicting Costs Using Alternative Time Learning Models The Ideal Database The database should contain numerous reliably measured observations of the cost driver and the costs In relation to the cost driver, the database should consider many values spanning a wide range Data Problems The time period for measuring the dependent variable does not match the period for measuring the cost driver Fixed costs are allocated as if they are variable Data are either not available for all observations or are not uniformly reliable Data Problems Extreme values of observations occur from errors in recording costs There is no homogeneous relationship between the cost driver and the individual cost items in the dependent variable-cost