管理会计英文版ch03.pptVIP

Activity Cost Behavior;;4. Evaluate the reliability of a cost equation. 5. Discuss the role of multiple regression in assessing cost behavior. 6. Describe the use of managerial judgment in determining cost behavior.;Fixed Costs;Cutting machines are leased for $60,000 per year and have the capacity to produce up to 240,000 units a year.;;;;固定成本的构成;Variable Cost;As the cutting machines cut each unit, they use 0.1 kilowatt-hour at $2.00 per kilowatt hour. Thus, the cost of each unit is $0.20 ($2 x 0.1). ;Total Variable Cost Graph;;;;A mixed cost is a cost that has both a fixed and a variable component.;Mixed Costs;Mixed Costs;Activity Cost Behavior Model;Flexible Resources;;A step cost displays a constant level of cost for a range of output and then jumps to a higher level of cost at some point.;Cost;Normal Operating Range (Relevant Range);Three engineers hired at $50,000 each Each engineer is capable of processing 2,500 change orders $90,000 was spent on supplies for the engineering activity There were 6,000 orders processed The company could process as many as 7,500 orders;Available orders = Orders used + Orders unused 7,500 orders = 6,000 orders + 1,500 orders Fixed engineering rate = $150,000/7,500 = $20 per change order Variable engineering rate = $90,000/6,000 = $15 per change order;The relationship between resources supplied and resources used is expressed by the following equation:;Cost of orders supplied = Cost of orders used + Cost of unused orders = [($20 + $15) x 6,000] + ($20 x 1,500) = $240,000;;;;;;Methods for Separating Mixed Costs;;;;;;Y = a + b (x);;例题;The Scatterplot Method;Activity Cost;Activity Cost;Activity Cost;;把过去某一定期间混合成本的历史数据逐一标明在坐标图上，一般以横轴代表业务量（x），纵轴代表混合成本金额（y）。然后通过目测，在各个成本点之间画一条能反映成本变动的平均趋势直线，并据以确定混合成本中的固定成本和变动成本各为多少的一种图示方法;The Method of Least Squares;The Method of Least Squares;The Method of Least Squares;;根据过去一定期间的业务量（x）和混合成本（y）的历史资料，应用最小平方法原理，算出最能代表x与y关系的回归直线，借以确定混合成本中的固