商洛学院经济与管理学院管理会计课件Chapter 2 Cost Behavior-Analysis and Use.pptVIP

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商洛学院经济与管理学院管理会计课件Chapter 2 Cost Behavior-Analysis and Use.ppt

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5-* * Look at the bottom of your screen to locate the 2.77. This is the estimate of the slope of the line. Now look at your cell F4 and make sure it looks just like the cell contents on this screen. If you have 2.77 and your cell F4 looks like the one on your screen, press the enter key. You have calculated the slope of the line, which is the first piece of vital information. 5-* * Move your cursor to cell F5 and press the equal key. Return to the special functions area and click on the down arrow. The statistical function should now be selected. Scroll the select a function window until you find INTERCEPT. Click on INTERCEPT to select this function. 5-* * Part I Once again, we are asked to enter the Known underscore y’s and x’s. Follow the same procedures we used earlier to enter the total cost values in the Known underscore y’s and the number of meals in the Known underscore x’s spaces. Part II Notice that Excel has already calculated the estimated fixed costs at $2,618.72. If you find this amount and your cell F5 looks like the one on the screen, press the enter key. You have just determined the fixed cost intercept, which is the second piece of information needed. 5-* * Move your cursor to cell F6, press the equal key, and select the special functions section of Excel. You are already in statistical, so scroll until you find the special function RSQ (or R squared). Click on RSQ and you are ready to enter the necessary data. 5-* * Part I Once again, the function arguments window asks you to enter the Known underscore y’s and x’s. Follow the same procedure to enter total cost in the Known underscore y’s and the number of meals in the Known underscore x’s. Part II Look in the arguments window and notice that the R squared is equal to 93.3%. That is an excellent R squared. If you calculated this value for R squared and your cell F6 looks like the one on your screen, press the enter key. You have now completed gathering all the information necessary.Using Exce