成本性态：分析与应用.pptVIP

Mixed Costs Example混合成本 示例 If your fixed monthly utility charge is $40, your variable cost is $0.03 per kilowatt hour, and your monthly activity level is 2,000 kilowatt hours, what is the amount of your utility bill? 如果你的电费每月固定部分为$40, 变动部分为3美分/千瓦时，假设每月用电2,000千瓦时，那么你每月总电费是多少？ Y = a + bX Y = $40 + ($0.03 × 2,000) Y = $100 Analysis of Mixed Costs混合成本 分析 Each account is classified as eithervariable or fixed based on the analyst’s knowledge of how the account behaves. 根据帐户性态，每个帐户分为或固定账户或变动账户。 Cost estimates are based on an evaluation of production methods, and material, labor and overhea