重庆大学经济与工商管理学院管理会计课件 chapter3.pptVIP

Activity Cost Behaviour作业成本习性 Learning Objectives Define and describe cost behaviour for fixed, variable, and mixed costs. Separate mixed costs into their fixed and variable components using the high-low method, the scatterplot method, and the method of least squares. Describe the use of managerial judgment in determining cost behaviour. Cost Behaviour成本习性 Mixed-Cost混合成本 Behaviour Activity Cost Behaviour Model Basic Terms The linearity assumption线性假设 assumes that variable costs increase in direct proportion正比例 to the number of units produced (or activity units used). Practical capacity实际能力 is the efficient level of activity performance. Types of Resources Flexible Resources弹性资源 Committed Resources约束性资源 Discretionary Fixed Costs酌量性固定费用 Flexible Resources Flexible resources are supplied as used and needed. They are acquired from outside sources, where the terms of acquisition do not require any long-term commitment 约定for any given amount of the resource Committed Resources Committed resources are resources that are supplied in advance of usage. They are acquired by the use of either an explicit or implicit contract显性的与隐性的合约 to obtain a given quantity of resource, regardless of whether the amount of the resource available is fully used or not. Committed resources may have unused capacity未耗用的能力. Discretionary Fixed Costs Discretionary fixed costs are shorter-term committed resources Step-Cost阶梯式成本 Function Step-Fixed Costs阶梯式固定成本 Resource Relationships The relationship between resources supplied and resources used is expressed by the following equation: Resources available = Resources used + Unused capacity Resource Relationships Example 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 Resource Relationships Example (continued) Available orders = Orders used + Orders unused 7,500 orders = 6,000 orders + 1,500 orders