文本课件内容管理会计horngrenima16e_ch03.ppt

* * * * * * * * * * * * * * * * * * * * * * * * * * * Engineering Analysis(工程研究法) Engineering analysis measures cost behavior according to what costs should be, not by what costs have been. Engineering analysis entails a systematic review of materials, supplies, labor, support services, and facilities needed for products and services. Account Analysis(帐户分析法) The simplest method of account analysis selects a plausible cost driver and classifies each account as a variable or fixed cost. Supervisor’s salary and benefits $ 3,800 $3,800 Hourly workers’ wages and benefits 14,674 $14,674 Equipment depreciation and rentals 5,873 5,873 Equipment repairs 5,604 5,604 Cleaning supplies 7,472 7,472 Total maintenance costs $37,423 $9,673 $27,750 Monthly cost Amount Fixed Variable Parkview Medical Center Account Analysis Example Fixed cost per month = $9,673 Variable cost per patient-day = $27,750 ÷ 3,700 = $7.50 per patient-day 3,700 patient-days Y = $9,673 + ($7.50 × patient-days) High-Low Method(高低点法) Focus on the highest- and lowest-activity points. Plot historical data points on a graph. High month: April Maintenance cost: $47,000 Number of patient-days: 4,900 Low month: September Maintenance cost: $17,000 Number of patient-days: 1,200 High-Low Method Example The point at which the line intersects the Y axis is the intercept, F, or estimate of Fixed Costs, and the slope of the line measures the variable cost. High-Low Method Example Variable costs = Change in costs change in activity V = ($47,000 – $17,000) ÷ (4,900 – 1,200) = $30,000 ÷ 3,700 = $8.1081 What is the variable cost (V)? Using algebra to solve for variable and fixed costs. High-Low Method Example F = Total mixed cost – total variable cost At X (high) F = $47,000 - ($8.1081× 4,900 patient days) = $47,000 – $39,730 = $7,270 a month At X (low) F = $17,000 = ($8.1081× 1,200 patient days