章讲师预算中定量分析复习课件chapter 10a.pptx

章讲师预算中定量分析复习课件chapter 10a.pptx

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F5-Chapter10Lecturer:JiWeiliQuantitativeanalysis

inbudgeting2024/7/151

AnalysingfixedandvariablecostForecastingproductiontimeandlabourcostChapterPreviewQuantitativeanalysisinbudgetinglearningcurvesUsingspreadsheetsinbudgetingHigh-lowmethodProbabilisticbudgeting2024/7/152

3OverviewThischapterinvolvesvariousquantitativetechniquesforforecastsofcostsandrevenueswithinthebudgetarycontext,suchas:High-lowmethodLearningcurves√ExpectedvaluesUsingspreadsheetsinbudgeting2024/7/153

Analysingfixedandvariable--simpleandeasy--ignoresothercostinformation--inaccurate--theconditionssuitedtotheuse--interpolationVSextrapolationHigh-lowmethodLinearregression2024/7/154

5LearningcurvesLearningcurvestheorymaybeusefulforforecastingproductiontimeandlabourcostsincertaincircumstances.Learningeffectorlearningcurveeffectdescribesthespeedingupofajobwithrepeatedperformance.Thelearningrate:thecumulativeaveragetimeperunitproducedisassumedtodecreasebyaconstantpercentageeverytimetotaloutputoftheproductdoubles.2024/7/155

LearningcurvesLearningcurvetheoryLearningeffectmaybeusefulforforecastingproductiontimeandlabourcostsincertaincircumstances.describesthespeedingupofajobwithrepeatedperformance.2024/7/156

LearningcurvesThelearningrate:thecumulativeaveragetimeperunitproducedisassumedtodecreasebyaconstantpercentageeverytimetotaloutputoftheproductdoubles.Example:P237-2.42024/7/157

8Graph:thelearningcurveCumulativeaverageunittimeforthetotalunitstodateTotalunitsofoutputproducedtodateCumulativetotalcosts/timeTotalunitsofoutputproducedtodateExample:P237-2.62024/7/158

9AformulaforthelearningcurveY=axbY-theaveragecostperbatchX-thetotalnumberofbatchesproduceda-thecostofthefirstbatchb-thelearningfactor(logofthelearningrate/log2)Example:P240-2.82024/7/159

10Applicationoflearningcur

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