成本性态：分析与应用

1、Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/IrwinNoreen - Chapter Four 第四章2e Chapter 3Cost Behavior:Analysis and Use成本性态：分析与应用成本性态：分析与应用Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-2Learning Objective 1 学习目标学习目标1Copyright 2008, The McGraw-Hill Companies, Inc.McGra

2、w-Hill/Irwin4-3下面回顾总结一下以前学过的关于成本性态问题的讨论。下面回顾总结一下以前学过的关于成本性态问题的讨论。Cost Behavior Patterns成本性态模式成本性态模式Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-4The Activity Base 作业基础作业基础A measure of what causes the incurrence of a variable cost造成变动成本的因素造成变动成本的因素Unitsproduced 生产件数Miles driven里程

3、数Labor hours工时Machine hours小时数Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-5Minutes Talked通话时间通话时间Total Long DistanceTelephone Bill话费话费Total Variable Cost Example变动成本总额实变动成本总额实例例A variable cost is a cost whose total dollar amount varies in direct proportion to changes in the act

4、ivity level. Your total long distance telephone bill is based on how many minutes you talk. 您的长途电话费是与您通话的时间成正比例的Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-6下面回顾总结一下以前学过的关于成本性态问题的讨论。下面回顾总结一下以前学过的关于成本性态问题的讨论。Cost Behavior Patterns成本性态模式成本性态模式Copyright 2008, The McGraw-Hill Compa

5、nies, Inc.McGraw-Hill/Irwin4-7Minutes Talked通话时间通话时间Per MinuteTelephone Charge每分钟话费每分钟话费Variable Cost Per Unit Example单位变动成本示例单位变动成本示例 A variable cost remains constant if expressed on a per unit basis. The cost per minute talked is constant. For example, 10 cents per minute.单位成本保持不变。每分钟的长途话费是固定的，例如每

6、分钟10美分。Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-8Extent of Variable CostsThe proportion of variable costs differs across organizations. For example . . . 变动成本所占比例随公司不同而不同。例如：Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-9Examples of Variable Costs变动成本示例变动

7、成本示例1. Merchandising companies cost of goods sold. 商业公司：销售成本2. Manufacturing companies direct materials, direct labor, and variable overhead. 制造厂：直接材料，直接劳动力，间接费用3. Merchandising and manufacturing companies commissions, shipping costs, and clerical costs, such as invoicing. 商品和制造企业：佣金，运费， 文本费。4. Serv

8、ice companies supplies, travel, and clerical. 服务业：辅料，差旅费，及文本费。Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-10Volume使用量使用量Cost成本费成本费True Variable Cost 变动成本变动成本Direct materials is a true or proportionately variable cost because the amount used during a period will vary in direct p

9、roportion to the level of production activity. 直接材料费是变动成本，因为材料用量与使用量成正比。Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-11Step-Variable Costs阶梯式变动成本阶梯式变动成本Activity作业作业Cost成本成本Total cost remainsconstant within anarrow range ofactivity.在一个较小的作业在一个较小的作业范围内，总成本保范围内，总成本保持不变。持不变。Copyrigh

10、t 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-12Step-Variable Costs阶梯式变动成本阶梯式变动成本Total cost increases to a new higher cost for the next higher range of activity.当作业超过某当作业超过某一限度时，总成本也提高到一个一限度时，总成本也提高到一个新水平。新水平。Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-13RelevantRan

11、ge相关范围A straight line closely approximates a curvilinear variable cost line within the relevant range.在相在相关范围内，一条直线关范围内，一条直线（单位变动成本固定）（单位变动成本固定）近似地与曲线吻合。近似地与曲线吻合。Activity 作业作业Total Cost总成本总成本EconomistsCurvilinear Cost Function经济学家曲线成本函数The Linearity Assumption and the Relevant Range线性假设与相关范围线性假设与相关范

12、围Accountants Straight-Line Approximation (constant unit variable cost)会计的近似直线成本Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-14下面回顾总结一下以前学过的关于成本性态问题的讨论。下面回顾总结一下以前学过的关于成本性态问题的讨论。Cost Behavior Patterns成本性态模式成本性态模式Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-15N

13、umber of Local CallsMonthly Basic Telephone BillTotal Fixed Cost Example A fixed cost is a cost whose total dollar amount remains constant as the activity level changes. Your monthly basic telephone bill is probably fixed and does not change when you make more local calls. Copyright 2008, The McGraw

14、-Hill Companies, Inc.McGraw-Hill/Irwin4-16下面回顾总结一下以前学过的关于成本性态问题的讨论。下面回顾总结一下以前学过的关于成本性态问题的讨论。Cost Behavior Patterns成本性态模式成本性态模式Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-17Number of Local CallsMonthly Basic Telephone Bill per Local CallFixed Cost Per Unit Example单位固定成本示例单位固定成本示

15、例Average fixed costs per unit decrease as the activity level increases. The fixed cost per local call decreases as more local calls are made.您本地通话次数越多，每次分摊的单位固定成本就降低。您本地通话次数越多，每次分摊的单位固定成本就降低。Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-18ExamplesAdvertising and Research and Deve

16、lopment 广告和研究开发广告和研究开发ExamplesDepreciation on Equipment and Real Estate Taxes设备折旧和房产税设备折旧和房产税Types of Fixed Costs 固定成本种类固定成本种类Discretionary 任意成本任意成本May be altered in the short term by current managerial decisions.通过当前的管理决通过当前的管理决策可以在短期内改变的。策可以在短期内改变的。Committed（约束性成本）（约束性成本）Long-term, cannot be signi

17、ficantly reduced in the short term.长期性的，在短期内不会降低长期性的，在短期内不会降低Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-19The Trend Toward Fixed Costs成本趋向于固定成本成本趋向于固定成本The trend in many industries is toward greater fixed costs relative to variable costs.许多行业倾向于更多固定成本Copyright 2008, The McGraw

18、-Hill Companies, Inc.McGraw-Hill/Irwin4-20Is Labor a Variable or a Fixed Cost?劳力是变动成本还是固定成本？劳力是变动成本还是固定成本？The behavior of wage and salary costs can differ across countries, depending on labor regulations, labor contracts, and custom.各国对工资给付随劳动法，劳动合同以及习俗不同而不同。In France, Germany, China, and Japan, man

19、agement has little flexibility in adjusting the size of the labor force. Labor costs are more fixed in nature.在法国，德国，中国及日本，管理者不能自如调整劳力规模，因而劳动成本比较固定。In the United States and the United Kingdom, management has greater latitude. Labor costs are more variable in nature.而在美国和英国，管理者有很大自由度，劳动成本更多的是变动成本。Cop

20、yright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-21Rent Cost in Thousands of Dollars租金成本（千美元）租金成本（千美元） 0 1,000 2,000 3,000 Rented Area (Square Feet)租房面积（平方英尺）租房面积（平方英尺）03060Fixed Costs and Relevant Range90 Relevant RangeTotal cost doesnt change for a wide range of activity, and then ju

21、mps to a new higher cost for the next higher range of activity.在一定作业区域内，总成在一定作业区域内，总成本不变。当作业进入下一本不变。当作业进入下一个区域时，成本就提高到个区域时，成本就提高到另一个高点。另一个高点。Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-22Fixed Costs and Relevant RangeThe relevant range of activity for a fixed cost is the range

22、of activity over which the graph of the cost is flat. 成本在固定成本作业相关范围内是水平线。Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-23Step-variable costs can be adjusted more quickly and . . .The width of the activity steps is much wider for the fixed cost.阶梯式变动成本可迅速调整，阶梯式变动成本可迅速调整，固定成本的作业梯步的

23、宽度固定成本的作业梯步的宽度更大些。更大些。Fixed Costs and Relevant RangeCopyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-24Quick Check Which of the following statements about cost behavior are true? 下列哪个答案正确？1. Fixed costs per unit vary with the level of activity.2. Variable costs per unit are constant

24、 within the relevant range.3. Total fixed costs are constant within the relevant range.4. Total variable costs are constant within the relevant range.Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-25Quick Check Which of the following statements about cost behavior are true?1. Fixe

25、d costs per unit vary with the level of activity.2. Variable costs per unit are constant within the relevant range.3. Total fixed costs are constant within the relevant range.4. Total variable costs are constant within the relevant range.Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irw

26、in4-26Fixed Monthly Utility Charge 固定月费固定月费Variable Cost per KW 每千瓦变动成本每千瓦变动成本Activity (Kilowatt Hours) 千瓦数千瓦数 Total Utility Cost电费电费XYA mixed cost has both fixed and variablecomponents. Consider the example of utility cost.混合成本既有固定成本又有变动成本。 Mixed Costs 混合成本混合成本 Total mixed cost 总电费总电费 Copyright 200

27、8, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-27Fixed MonthlyUtility ChargeVariable Cost per KWActivity (Kilowatt Hours) Total Utility CostXYMixed Costs混合成本混合成本 Total mixed cost The total mixed cost line can be expressed as an equation: Y = a + bXWhere: Y= the total mixed costa= the total fix

28、ed cost (thevertical intercept of the line)b= the variable cost per unit ofactivity (the slope of the line)X= the level of activityCopyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-28Mixed Costs Example混合成本混合成本 示例示例Y = a + bXY = $40 + ($0.03 2,000)Y = $100Copyright 2008, The McGraw-H

29、ill Companies, Inc.McGraw-Hill/Irwin4-29Analysis of Mixed Costs混合成本混合成本 分析分析Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-30Learning Objective 2 学习目的学习目的2Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-31Plot the data points on a graph (total cost vs. activity).

30、在成本与作业的坐标图上画出各个历史数据点。0 1 2 3 4*Maintenance Cost1,000s of Dollars总成本（千美元）总成本（千美元）10200*Patient-days in 1,000s 病人病人-天数天数 单位：千天单位：千天XYThe Scattergraph Method散点图法散点图法Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-32The Scattergraph Method散点图法散点图法在点阵中画一条直线，使直线上下两边的点数量基本相等。在点阵中画一条直线，使直线

31、上下两边的点数量基本相等。0 1 2 3 4*Maintenance Cost1,000s of Dollars总成本总成本（千美元）（千美元）10200*Patient-days in 1,000s 病人病人-天数天数 单位：千天单位：千天XYCopyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-33The Scattergraph Method散点图法散点图法Use one data point to estimate the total level of activity and the total cost.

32、 用某一点的数据来计算总成本。Intercept = Fixed cost: $10,000截矩=固定成本=$10,0000 1 2 3 4*Maintenance Cost1,000s of Dollars10200*Patient-days in 1,000sXYTotal maintenance cost = $11,000Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-34The Scattergraph Method散点图法散点图法Make a quick estimate of variable c

33、ost per unit and determine the cost equation. 迅速估算单位变动成本并列出成本等式Variable cost per unit = $1,000 800= Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-35Learning Objective 3 学习目的学习目的3Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-36The High-Low Method高低点法高低点法Assume

34、the following hours of maintenance work and the total maintenance costs for six months.以下是假设的6个月维修小时数和总维修费。 Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-37The High-Low Method高低点法高低点法 = $2,400300Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-38The High-Low Meth

35、od高低点法高低点法Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-39The High-Low Method高低点法高低点法The Cost Equation for Maintenance维修成本公式Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-40Quick Check Sales salaries and commissions are $10,000 when 80,000 units are sold, and $

36、14,000 when 120,000 units are sold. Using the high-low method, what is the variable portion of sales salaries and commission?a. $0.08 per unitb. $0.10 per unit c. $0.12 per unitd. $0.125 per unitCopyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-41Quick Check Sales salaries and commis

37、sions are $10,000 when 80,000 units are sold, and $14,000 when 120,000 units are sold. Using the high-low method, what is the variable portion of sales salaries and commission?a. $0.08 per unitb. $0.10 per unit c. $0.12 per unitd. $0.125 per unit$4,000 40,000 units = $0.10 per unitUnitsCostHigh leve

38、l120,000 14,000$ Low level80,000 10,000 Change40,000 4,000$ Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-42Quick Check Sales salaries and commissions are $10,000 when 80,000 units are sold, and $14,000 when 120,000 units are sold. Using the high-low method, what is the fixed por

39、tion of sales salaries and commissions?a. $ 2,000b. $ 4,000 c. $10,000d. $12,000Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-43Quick Check Sales salaries and commissions are $10,000 when 80,000 units are sold, and $14,000 when 120,000 units are sold. Using the high-low method, w

40、hat is the fixed portion of sales salaries and commissions?a. $ 2,000b. $ 4,000 c. $10,000d. $12,000Total cost = Total fixed cost + Total variable cost$14,000= Total fixed cost +($0.10 120,000 units)Total fixed cost= $14,000 - $12,000Total fixed cost = $2,000Copyright 2008, The McGraw-Hill Companies

41、, Inc.McGraw-Hill/Irwin4-44Least-Squares Regression Method最小二乘回归法最小二乘回归法A method used to analyze mixed costs if a scattergraph plot reveals an approximately linear relationship between the X and Y variables.当散点法显示变量X和Y呈线性关系时，我们用最小二乘回归法来分析混合成本。This method uses all of thedata points to estimatethe fix

42、ed and variablecost components of amixed cost.此法使用所有点来估计混合成本的固定和变动成本组分。Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-45Least-Squares Regression Method最小二乘回归法最小二乘回归法 Software can be used to fit a regression line through the data points.可用电脑软件做回归线。 The cost analysis objective is th

43、e same: Y = a + bXLeast-squares regression also provides a statistic, called the R2, which is a measure of the goodnessof fit of the regression line to the data points.统计数值统计数值R2 用来测定回归线与数据点的拟合优度。用来测定回归线与数据点的拟合优度。Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-46 0 1 2 3 4Total Cos

44、t 总成本总成本10200Activity 作业作业*Least-Squares Regression Method最小二乘回归法最小二乘回归法R2 is the percentage of the variation in total cost explained by the activity. R2代表能被作业解释的总成本变化的百分数。代表能被作业解释的总成本变化的百分数。R2 varies from 0% to 100%, andthe higher the percentage the better.R2值从值从0%到到100%。 R2值越大越好。值越大越好。XYCopyright

45、2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-47Comparing Results From the Three Methods三种方法比较三种方法比较Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-48Learning Objective 4 学习目标学习目标4Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-49Lets put our knowledge o

46、f cost behavior to work by preparing a contribution format income statement. The Contribution Format贡献毛利格式贡献毛利格式Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-50The Contribution Format贡献毛利格式贡献毛利格式The contribution margin format emphasizes cost behavior. Contribution margin covers f

47、ixed costs and provides for income.Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-51Uses of the Contribution Format贡献毛利格式贡献毛利格式The contribution income statement format is used as an internal planning and decision making tool. We will use this approach for:贡献毛利法是内部规划和作决定的一种工具。用于以下几

48、章：1.Cost-volume-profit analysis (Chapter 6).2.Budgeting (Chapter 9).3.Segmented reporting of profit data (Chapter 12).4.Special decisions such as pricing and make-or-buy analysis (Chapter 13).Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-52The Contribution Format贡献毛利格式贡献毛利格式Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/IrwinAppendix 4ALeast Squares Regression Using Microsoft Excel用用EXCEL作最小二乘回归作最小二乘回归Copyright 2008, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin4-54Learning Objective 5 学习目的学习目的5Copyright 2008, The McGraw-Hill