亨格瑞成本与管理会计（第17版）教师手册 第10章 成本性态的确定.docx

PAGE

10-PAGE13

Copyright?2021PearsonEducation,Ltd.

10

10

DeterminingHowCostsBehave

TransitionNotes

Thefive-stepdecisionmodelisappliedinthischaptertoevaluatechangesincostsandhowtheseaffectthechosencostdrivers.Thereisagreaterdiscussionofmanagerialdecisionmakingusingquantitativeanalysisandinformationthatwillleadtothenewchapter11ondataanalyticsSeveralnewproblemsareintroducedintheend-of-chaptermaterialandmanyhavebeenrevised.

EXERCISESANDPROBLEMS

CorrelationChart

17th

Edition

16th

Edition

17th

Edition

16th

Edition

21Revised

21

35

35

22Revised

22

36

36

23

23

37Revised

37

24

24

38Revised

38

25Revised

25

39

39

26Revised

26

40Revised

40

27Revised

27

41Revised

41

28Revised

28

42

42

29

29

43

43

30Revised

30

44

44

31

31

45

45

32

32

46

46

33Revised

33

47

47

34Revised

34

48

48

LEARNINGOBJECTIVES

Describelinearcostfunctionsandthreecommonwaysinwhichtheybehave.

Explaintheimportanceofcausalityinestimatingcostfunctions.

Understandvariousmethodsofcostestimation.

Outlinesixstepsinestimatingacostfunctionusingquantitativeanalysis.

Describethreecriteriausedtoevaluateandchoosecostdrivers.

Explainnonlinearcostfunctions,inparticular,thosearisingfromlearningcurveeffects.

Beawareofdataproblemsencounteredinestimatingcostfunctions.

CHAPTERSYNOPSIS

Chapter3discussedcost-volume-profitanalysisandtherelationshipamongcosts,profits,andactivitylevels.Thischapterpresentsconceptsandmethodsthatcanbeutilizedtoanalyzemixedcostsandtobreakthemintoseparatefixedandvariablecomponents.Managersusecostfunctionstogainabetterunderstandingofcostbehavior.Costfunctionsaremathematicaldescriptionsofhowacostchangeswithchangesinthelevelofanactivityrelatingtothatcost.Twokeyassumptionsoftenmadebymanagersusingcostfunctionsare:

Variationsinthelevelofasinglea