管理会计讲义chap005.pptVIP

5-* The contribution format allocates costs based on cost behavior. The contribution approach differs from the traditional approach illustrated in an earlier chapter. The traditional approach organizes costs in a functional format. Costs relating to production, administration, and sales are grouped together without regard to their cost behavior. The traditional approach is used primarily for external reporting purposes. 5-* Appendix 5 A: Least-Squares Regression Computation. In this appendix, we will show you how to use Microsoft Excel to determine the key variable necessary for least-squares regression. As you have seen, we need three pieces of information: the estimated variable cost per unit (the slope of the line), the estimated fixed cost (the intercept), and R squared. Let’s get started. I think you will find that using Microsoft Excel is quite easy. 5-* Learning objective number 5 is to analyze a mixed cost using the least-squares regression method. 5-* Assume that you have the following data set and that you wish to use Microsoft Excel to estimate the variable and fixed cost components of your total meals cost. Matrix, Inc. has gathered 16 month’s of information concerning the number of meals prepared and the total cost of preparing them each month. We will use these data in our least-squares regression model. Using Microsoft Excel, we will estimate the variable and fixed cost components of the total meals cost. 5-* You will need to calculate three pieces of information: the estimated variable cost per unit (called the slope of the line), the estimated fixed cost (called the intercept), and the R squared value. To get these three pieces of information you will need three Excel functions. These functions are named SLOPE, INTERCEPT, and RSQ. “SLOPE” provides us with the slope of the line; “INTERCEPT” gives us the fixed cost intercept; and “RSQ” yields the R squared value. Load Excel on your computer and enter the data shown in the table on the righ