ch03天津财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