char3-管理会计成本基本维度-性态划分幻灯片.ppt

第二章 成本计算和控制的要点回顾 一.成本分析与控制 1.成本分析的三个视角： 结构性的成本构成分析（控制对象） 阶段性的差异分析（绝对控制） 因果性的成本－数量－利润分析（相对控制） 2. 成本分析的两个层次： 总体分析（整体报表） 个体分析（成本项目分析） 3. 基于标准成本的差异分析的注意点： 总额合理、定额准确、责任明确 4. 标准成本系统的缺陷 第二章内容回顾 例1： 标准成本中材料费用的差异分析 某企业本月实际生产A产品300件，耗用甲材料2000KG，材料单价为0.95元/KG，该企业为A产品制订的标准消耗量为6KG甲材料，标准成本管理系统对甲材料制订的标准价格为1元/KG。 例2： 标准成本中人工费用的差异分析 续上例，生产300件A产品，实际工时720 小时，支付 工资3600元。该企业的标准成本系统为A产品制订的标准工时为2.5工时，标准工资率为4元/小时。 第三章成本性态分析 Cost Behavior: Analysis and Use 本章主要内容和学习目标 1、掌握成本按性态分类（英文） 2、熟悉混合成本分解的主要方法（英文） 3、了解Excel在管理分析中的应用（英文举例） Types of Cost Behavior Patterns The Activity Base True Variable Cost Example A variable cost is a cost whose total dollar amount varies in direct proportion to changes in the activity level. Eg:Your total long distance telephone bill is based on how many minutes you talk. Types of Cost Behavior Patterns Variable Cost Per Unit Example A variable cost remains constant if expressed on a per unit basis. The cost per minute talked is constant. For example, 10 cents per minute. Extent of Variable Costs Examples of Variable Costs True Variable Cost Direct materials is a true or proportionately variable cost because the amount used during a period will vary in direct proportion to the level of production activity. Step-Variable Costs Step-Variable Costs Step-Variable Costs The Linearity Assumption and the Relevant Range Types of Cost Behavior Patterns Total Fixed Cost Example A fixed cost is a cost whose total dollar amount remains constant as the activity level changes. Your monthly basic telephone bill is probably fixed and does not change when you make more local calls. Types of Cost Behavior Patterns Fixed Cost Per Unit Example Average fixed costs per unit decrease as the activity level increases. The fixed cost per local call decreases as more local calls are made. Types of Fixed Costs The Trend Toward Fixed Costs Is Labor a Variable or a Fixed Cost? Fixed Costs and Relevant Range Fixed Costs and Relevant Range Fixed C