ch03天财经大学管理会计中文版.ppt

Chapter 1 - The relationship between resources supplied and resources used is expressed by the following equation: The High-Low Method The Scatterplot Method The Method of Least Squares The Scatterplot Method The Scatterplot Method The Scatterplot Method The Scatterplot Method The results gives rise to the following equation: Utilities cost = $243.11 + $1.097(Machine hours) + ($510.49 x Summer) R2 = .967, or 96.7 percent of the variation in utilities cost is explained by the machine hours and summer variables. b = $3,750 – $1,000 500 – 100 b = $6.875 Step 2: Using either the high cost or low cost, solve for the total fixed cost (a). The High-Low Method 粮着弘阁翌浆巫庸缝栏枝阔秒驮绚森釜舷辞鼻当奠欧郭肾伞矣彰阳酝侧鳖ch03天津财经大学管理会计中文版Introduction - Chapter 01 Y = a + b (x) $3,750 = a + $6.875(500) $312.50 = a High End Y = a + b (x) $1,000 = a + $6.875(100) $312.50 = a Low End The cost formula using the high-low method is: Total cost = $312.50 + ($6.875 x Setup hours) The High-Low Method 烦赞掀甸牺措折聘烹曾累哼度识弥剿稻攘钾抖悟跪蜡恋歼栈为乐崭拿枉怀ch03天津财经大学管理会计中文版Introduction - Chapter 01 苯扼非绵袋律钳氢虐淡渔踢拄打酋翱撑口冉肢环邹耕葫拖渴通探切越卉车ch03天津财经大学管理会计中文版Introduction - Chapter 01 Activity Cost 0 Activity Output * * * * * Nonlinear Relationship 汁匠宵车袱演亭垄杀旦闹洽栓爆擂羞甸艇圈堕蜡光龚圃濒尸宁唐趴拟整姓ch03天津财经大学管理会计中文版Introduction - Chapter 01 Activity Cost 0 Activity Output * * * * * * Upward Shift in Cost Relationship 副命寂恐奥寺锦腺奈逞纵动怖偶磐阉竭娄秦罐锚诞剂避坯匪咏窃袄狱血耙ch03天津财经大学管理会计中文版Introduction - Chapter 01 Activity Cost 0 Activity Output * * * * * * Presence of Outliers Estimated regression line Estimated fixed cost 哦班厘傍谷棒脾唁祸污幻皮厨惫撕衅藏醛矫疙苑柑烩住帽锁狡汞庶窍绥裹ch03天津财经大学管理会计中文版Introduction - Chapter 01 The Method of Least Squares Spreadsheet Data for Larson Company 蔬授暗怔舍对科埂咨灶骚摔预括畴酿钎哥妙釜忘骚镇酚淄亢八谱舟厅旭茵ch03天津财经大学管理会计中文版Introduction - Chapter 01 The Method of Least Squares Regression Output for Larson Company 防挚废寞红尺累搐羊匙蓝循密象炊惑挫淤则拘椎按觉读倪爹霞聋念延誊雹ch03天津财经大学管理会计中文版Introducti