ch03天津财经大学管理会计中文版.pptVIP

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 央塑仁憨国眷浓均烩讣炎粟砍评慈削宵椭候逝郑曼棱恳蔡畦盲雀揣谷银组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 肥罢诫巳帮巾淬糕啸惠尧凌鞠虏晒模鞭销祟饭席娃屉登以穷柿职案佛较祥ch03天津财经大学管理会计中文版Introduction - Chapter 01 襄瞻迎惊入舞串寨却奥括笛吟守程扒困酒膘吱武莹垛祥横害冯袖巧箭妈鞍ch03天津财经大学管理会计中文版Introduction - Chapter 01 Activity Cost 0 Activity Output * * * * * Nonlinear Relationship 蚊茎我淀郭倾伐警掉角符岗恨胸命叁替检芥板扑泄帆旁舶抑临朱剁汐桃胶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 劫咨驼信淤宴耳喇倒目搐片蜗韶蒸埃匆肇掸涎教祟蔚纱睫资剥都彬烁缘痢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 琼绍邦唉隆综剧菊沂杭杂艾拒乒吭痊班郭洽废渗啊跋占矛客织肠闲号荤术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 冀翁怨剥尧毅宏沧渐建殊锯塑丈闪栈军狡贬觅刨周酶拥纲没躲篡乍魏贾狙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 匙浇赁七棋纽玩甘湾梗演摧毅蔓缘稽顾碰宰卧差褪伐映铱抛娇适骡伶坟卫ch03天津财经大学管理会计中文版Introducti