成本性态：分析与应用课件

Noreen-ChapterFour第四章

[2eChapter3]CostBehavior:

AnalysisandUse成本性态：分析与应用

Noreen-ChapterFour第四章

[2LearningObjective1学习目标1Understandhowfixedandvariablecostsbehaveandhowtousethemtopredictcosts.了解固定成本与变动成本的活动性态以及如何应用它们预测成本。LearningObjective1学习目标1UndeRecallthesummaryofourcostbehaviordiscussionfromanearlierchapter.下面回顾总结一下以前学过的关于成本性态问题的讨论。CostBehaviorPatterns成本性态模式RecallthesummaryofourcostTheActivityBase作业基础Ameasureofwhatcausestheincurrenceofavariablecost造成变动成本的因素Units

produced

生产件数Milesdriven里程数Laborhours工时Machinehours小时数TheActivityBase作业基础AmeasurMinutesTalked通话时间TotalLongDistance

TelephoneBill话费TotalVariableCostExample变动成本总额实例Avariablecostisacostwhosetotaldollaramountvariesindirectproportiontochangesintheactivitylevel.Yourtotallongdistancetelephonebillisbasedonhowmanyminutesyoutalk.您的长途电话费是与您通话的时间成正比例的MinutesTalked通话时间TotalLongDRecallthesummaryofourcostbehaviordiscussionfromanearlierchapter.下面回顾总结一下以前学过的关于成本性态问题的讨论。CostBehaviorPatterns成本性态模式RecallthesummaryofourcostMinutesTalked通话时间PerMinuteTelephoneCharge每分钟话费VariableCostPerUnitExample单位变动成本示例

Avariablecostremainsconstantifexpressedonaperunitbasis.Thecostperminutetalkedisconstant.Forexample,10centsperminute.单位成本保持不变。每分钟的长途话费是固定的，例如每分钟10美分。MinutesTalked通话时间PerMinuteTeExtentofVariableCostsTheproportionofvariablecostsdiffersacrossorganizations.Forexample...变动成本所占比例随公司不同而不同。例如：Apublicutilitywith

largeinvestmentsin

equipmentwilltend

tohavefewer

variablecosts.公共事业单位变动成本较少Amanufacturingcompany

willoftenhavemany

variablecosts.

制造厂通常变动成本较多Amerchandisingcompany

usuallywillhaveahighproportionofvariablecosts,likecostofsales.商品公司变动成本占很大比例如销售成本。Aservicecompany

willnormallyhaveahighproportionofvariablecosts.服务单位变动成本占很大比例。ExtentofVariableCostsTheprExamplesofVariableCosts变动成本示例1.Merchandisingcompanies–costofgoodssold.商业公司：销售成本2.Manufacturingcompanies–directmaterials,directlabor,andvariableoverhead.制造厂：直接材料，直接劳动力，间接费用3.Merchandisingandmanufacturingcompanies–commissions,shippingcosts,andclericalcosts,suchasinvoicing.商品和制造企业：佣金，运费，文本费。4.Servicecompanies–supplies,travel,andclerical.服务业：辅料，差旅费，及文本费。ExamplesofVariableCosts变动成本Volume使用量Cost成本费TrueVariableCost变动成本Directmaterialsisatrueorproportionatelyvariablecostbecausetheamountusedduringaperiodwillvaryindirectproportiontothelevelofproductionactivity.

直接材料费是变动成本，因为材料用量与使用量成正比。Volume使用量Cost成本费TrueVariableStep-VariableCosts

阶梯式变动成本Activity作业Cost成本Totalcostremains

constantwithina

narrowrangeof

activity.在一个较小的作业范围内，总成本保持不变。Step-VariableCosts

阶梯式变动成本ActStep-VariableCosts阶梯式变动成本Totalcostincreasestoanewhighercostforthenexthigherrangeofactivity.当作业超过某一限度时，总成本也提高到一个新水平。Step-VariableCosts阶梯式变动成本TotaRelevant

Range相关范围Astraightlinecloselyapproximatesacurvilinearvariablecostlinewithintherelevantrange.在相关范围内，一条直线（单位变动成本固定）近似地与曲线吻合。Activity作业TotalCost总成本Economist’s

CurvilinearCostFunction经济学家曲线成本函数TheLinearityAssumptionandtheRelevantRange

线性假设与相关范围Accountant’sStraight-LineApproximation(constantunitvariablecost)会计的近似直线成本Relevant

Range相关范围AstraightlRecallthesummaryofourcostbehaviordiscussionfromanearlierchapter.下面回顾总结一下以前学过的关于成本性态问题的讨论。CostBehaviorPatterns成本性态模式RecallthesummaryofourcostNumberofLocalCallsMonthlyBasicTelephoneBillTotalFixedCostExample

Afixedcostisacostwhosetotaldollaramountremainsconstantastheactivitylevelchanges.Yourmonthlybasictelephonebillisprobablyfixedanddoesnotchangewhenyoumakemorelocalcalls.

NumberofLocalCallsMonthlyBRecallthesummaryofourcostbehaviordiscussionfromanearlierchapter.下面回顾总结一下以前学过的关于成本性态问题的讨论。CostBehaviorPatterns成本性态模式RecallthesummaryofourcostNumberofLocalCallsMonthlyBasicTelephoneBillperLocalCallFixedCostPerUnitExample单位固定成本示例Averagefixedcostsperunitdecreaseastheactivitylevelincreases.Thefixedcostperlocalcalldecreasesasmorelocalcallsaremade.您本地通话次数越多，每次分摊的单位固定成本就降低。NumberofLocalCallsMonthlyBExamplesAdvertisingandResearchandDevelopment广告和研究开发ExamplesDepreciationonEquipmentandRealEstateTaxes设备折旧和房产税TypesofFixedCosts固定成本种类Discretionary任意成本Maybealteredintheshorttermbycurrentmanagerialdecisions.通过当前的管理决策可以在短期内改变的。Committed（约束性成本）Long-term,cannotbesignificantlyreducedintheshortterm.长期性的，在短期内不会降低ExamplesExamplesTypesofFixedTheTrendTowardFixedCosts成本趋向于固定成本Thetrendinmanyindustriesistowardgreaterfixedcostsrelativetovariablecosts.许多行业倾向于更多固定成本Asmachinestakeover

manymundanetasks

previouslyPerformed

byhumans,“knowledgeworkers”

aredemandedfor

theirmindsRather

thantheirmuscles.

机器取代人工需求更多“脑力工人”而不是“体力工人”Knowledgeworkers

tendtobesalaried,

highly-trainedand

difficulttoreplace.The

costtoCompensate

thesevaluedEmployees

isrelativelyfixed

ratherthanvariable.脑力工人很难被替代，因而补偿这些价值员工的成本费相对固定，而不是变动。TheTrendTowardFixedCosts成本IsLaboraVariableoraFixedCost?

劳力是变动成本还是固定成本？Thebehaviorofwageandsalarycostscandifferacrosscountries,dependingonlaborregulations,laborcontracts,andcustom.各国对工资给付随劳动法，劳动合同以及习俗不同而不同。InFrance,Germany,China,andJapan,managementhas

littleflexibilityinadjustingthesizeofthelaborforce.

Laborcostsaremorefixedinnature.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。IntheUnitedStatesandtheUnitedKingdom,management

hasgreaterlatitude.Laborcostsaremorevariableinnature.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。IsLaboraVariableoraFixedRentCostinThousandsofDollars租金成本（千美元）

01,0002,0003,000

RentedArea(SquareFeet)租房面积（平方英尺）03060FixedCostsandRelevantRange90Relevant

RangeTotalcostdoesn’tchangeforawiderangeofactivity,andthenjumpstoanewhighercostforthenexthigherrangeofactivity.在一定作业区域内，总成本不变。当作业进入下一个区域时，成本就提高到另一个高点。RentCostinThousandsofDollFixedCostsandRelevantRange

Example:Officespaceisavailableatarentalrateof$30,000peryearinincrementsof1,000squarefeet.Asthebusinessgrows,morespaceisrented,increasingthetotalcost.

办公租金每年$30,000，并以每1,000平方英尺递增，随公司发展壮大，总租金随租用面积增大而增加。Therelevantrangeofactivityforafixedcostistherangeofactivityoverwhichthegraphofthecostisflat.成本在固定成本作业相关范围内是水平线。FixedCostsandRelevantRangeHowdoesthistypeoffixedcostdifferfromastep-variablecost?固定成本与阶梯式变动成本的区别？Step-variablecostscanbeadjustedmorequicklyand...Thewidthoftheactivitystepsismuchwiderforthefixedcost.阶梯式变动成本可迅速调整，固定成本的作业梯步的宽度更大些。FixedCostsandRelevantRangeHowdoesthistypeoffixedcoQuickCheck Whichofthefollowingstatementsaboutcostbehavioraretrue?下列哪个答案正确？Fixedcostsperunitvarywiththelevelofactivity.Variablecostsperunitareconstantwithintherelevantrange.Totalfixedcostsareconstantwithintherelevantrange.Totalvariablecostsareconstantwithintherelevantrange.QuickCheck WhichofthefoQuickCheck Whichofthefollowingstatementsaboutcostbehavioraretrue?Fixedcostsperunitvarywiththelevelofactivity.Variablecostsperunitareconstantwithintherelevantrange.Totalfixedcostsareconstantwithintherelevantrange.Totalvariablecostsareconstantwithintherelevantrange.QuickCheck WhichofthefoFixedMonthly

UtilityCharge固定月费VariableCostperKW每千瓦变动成本Activity(KilowattHours)千瓦数

TotalUtilityCost电费XYAmixedcosthasbothfixedandvariable

components.Considertheexampleofutilitycost.混合成本既有固定成本又有变动成本。

MixedCosts混合成本

Totalmixedcost总电费

FixedMonthlyUtilityCharge固FixedMonthly

UtilityChargeVariable

CostperKWActivity(KilowattHours)TotalUtilityCostXYMixedCosts混合成本

TotalmixedcostFixedMonthly

UtilityChargeVaMixedCostsExample混合成本

示例Ifyourfixedmonthlyutilitychargeis$40,yourvariablecostis$0.03perkilowatthour,andyourmonthlyactivitylevelis2,000kilowatthours,whatistheamountofyourutilitybill?

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+bXY=$40+($0.03×2,000)Y=$100MixedCostsExample混合成本示例IfyAnalysisofMixedCosts混合成本

分析Eachaccountisclassifiedaseither

variableorfixedbasedontheanalyst’s

knowledgeofhowtheaccountbehaves.根据帐户性态，每个帐户分为或固定账户或变动账户。Costestimatesarebasedonanevaluationofproductionmethods,andmaterial,laborandoverheadrequirements.根据生产方法，材料，劳力及间接费用来估算成本AccountAnalysisandtheEngineeringApproach

帐户分析和工程方法AnalysisofMixedCosts混合成本分析LearningObjective2学习目的2Useascattergraphplottodiagnosecostbehavior.散点图分析成本法LearningObjective2学习目的2UsePlotthedatapointsonagraph(totalcostvs.activity).在成本与作业的坐标图上画出各个历史数据点。01234*MaintenanceCost

1,000’sofDollars总成本（千美元）10200*********Patient-daysin1,000’s

病人-天数单位：千天XYTheScattergraphMethod散点图法PlotthedatapointsonagrapTheScattergraphMethod散点图法Drawalinethroughthedatapointswithaboutan

equalnumbersofpointsaboveandbelowtheline.在点阵中画一条直线，使直线上下两边的点数量基本相等。

01234*MaintenanceCost

1,000’sofDollars总成本（千美元）10200*********Patient-daysin1,000’s

病人-天数单位：千天XYTheScattergraphMethod散点图法DraTheScattergraphMethod散点图法Useonedatapointtoestimatethetotallevelofactivityandthetotalcost.用某一点的数据来计算总成本。Intercept=Fixedcost:$10,000截矩=固定成本=$10,00001234*MaintenanceCost

1,000’sofDollars10200*********Patient-daysin1,000’sXYPatientdays=800天Totalmaintenancecost=$11,000TheScattergraphMethod散点图法UseTheScattergraphMethod散点图法Makeaquickestimateofvariablecostperunitanddeterminethecostequation.迅速估算单位变动成本并列出成本等式Variablecostperunit=$1,000

800=$1.25/patient-dayY=$10,000+$1.25XTotalmaintenancecostNumberofpatientdaysTheScattergraphMethod散点图法MakLearningObjective3学习目的3Analyzeamixedcostusingthehigh-lowmethod.高低点法分析混合成本LearningObjective3学习目的3AnalTheHigh-LowMethod高低点法Assumethefollowinghoursofmaintenanceworkandthetotalmaintenancecostsforsixmonths.以下是假设的6个月维修小时数和总维修费。

TheHigh-LowMethod高低点法AssumeTheHigh-LowMethod高低点法Thevariablecostperhourofmaintenanceisequaltothechangeincostdividedbythechangeinhours.每小时变动成本=成本变化量

小时变化量

=

$8.00/hour$2,400

300TheHigh-LowMethod高低点法ThevarTheHigh-LowMethod高低点法TotalFixedCost=TotalCost–TotalVariableCostTotalFixedCost=$9,800–($8/hour×800hours)TotalFixedCost=$9,800–$6,400TotalFixedCost=$3,400TheHigh-LowMethod高低点法TotalFTheHigh-LowMethod高低点法Y=$3,400+$8.00XTheCostEquationforMaintenance维修成本公式TheHigh-LowMethod高低点法Y=$QuickCheckSalessalariesandcommissionsare$10,000when80,000unitsaresold,and$14,000when120,000unitsaresold.Usingthehigh-lowmethod,whatisthevariableportionofsalessalariesandcommission? a.$0.08perunit b.$0.10perunit c.$0.12perunit d.$0.125perunit QuickCheckSalessalarieQuickCheckSalessalariesandcommissionsare$10,000when80,000unitsaresold,and$14,000when120,000unitsaresold.Usingthehigh-lowmethod,whatisthevariableportionofsalessalariesandcommission?

a.$0.08perunit b.$0.10perunit

c.$0.12perunit d.$0.125perunit

$4,000÷40,000units

=$0.10perunitQuickCheckSalessalarieQuickCheckSalessalariesandcommissionsare$10,000when80,000unitsaresold,and$14,000when120,000unitsaresold.Usingthehigh-lowmethod,whatisthefixedportionofsalessalariesandcommissions? a.$2,000 b.$4,000 c.$10,000 d.$12,000 QuickCheckSalessalarieQuickCheckSalessalariesandcommissionsare$10,000when80,000unitsaresold,and$14,000when120,000unitsaresold.Usingthehigh-lowmethod,whatisthefixedportionofsalessalariesandcommissions? a.$2,000

b.$4,000 c.$10,000 d.$12,000 QuickCheckSalessalarieLeast-SquaresRegressionMethod最小二乘回归法AmethodusedtoanalyzemixedcostsifascattergraphplotrevealsanapproximatelylinearrelationshipbetweentheXandYvariables.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。Thismethodusesallofthe

datapointstoestimate

thefixedandvariable

costcomponentsofa

mixedcost.此法使用所有点来估计混合成本的固定和变动成本组分。Thegoalofthismethodis

tofitastraightlinetothe

datathatminimizesthe

sumofthesquarederrors.此法目的是确定一直线以减少平方误差总和。Least-SquaresRegressionMethoLeast-SquaresRegressionMethod最小二乘回归法Softwarecanbeusedtofitaregressionlinethroughthedatapoints.可用电脑软件做回归线。Thecostanalysisobjectiveisthesame:Y=a+bXLeast-squaresregressionalsoprovidesastatistic,calledtheR2,whichisameasureofthegoodness

offitoftheregressionlinetothedatapoints.统计数值R2用来测定回归线与数据点的拟合优度。Least-SquaresRegressionMetho

01234TotalCost总成本10200Activity作业**********Least-SquaresRegressionMethod最小二乘回归法R2isthepercentageofthevariationintotalcostexplainedbytheactivity.

R2代表能被作业解释的总成本变化的百分数。R2variesfrom0%to100%,and

thehigherthepercentagethebetter.R2值从0%到100%。R2值越大越好。XY012ComparingResultsFromtheThreeMethods

三种方法比较Thethreemethodsjustdiscussedprovideslightlydifferentestimatesofthefixedandvariablecostcomponentsofthemixedcost.Thisistobeexpectedbecauseeachmethodusesdifferingamountsofthedatapointstoprovideestimates.Least-squaresregressionprovidesthemostaccurateestimatebecauseitusesallthedatapoints.最小二乘回归法是三种方法中最准确的一种，因为它用所有点来估算。ComparingResultsFromtheThrLearningObjective4学习目标4Prepareanincomestatementusingthecontributionformat.用贡献毛利法制作损益表LearningObjective4学习目标4PrepLet’sputourknowledgeofcostbehaviortoworkbypreparingacontributionformatincomestatement.TheContributionFormat贡献毛利格式Let’sputourknowledgeofcosTheContributionFormat贡献毛利格式Thecontributionmarginformatemphasizescostbehavior.Contributionmargincoversfixedcostsandprovidesforincome.TheContributionFormat贡献毛利格式TUsesoftheContributionFormat贡献毛利格式

Thecontributionincomestatementformatisusedasaninternalplanninganddecisionmakingtool.Wewillusethisapproachfor:贡献毛利法是内部规划和作决定的一种工具。用于以下几章：Cost-volume-profitanalysis(Chapter6).Budgeting(Chapter9).Segmentedreportingofprofitdata(Chapter12).Specialdecisionssuchaspricingandmake-or-buyanalysis(Chapter13).UsesoftheContributionFormaTheContributionFormat贡献毛利格式Usedprimarilyfor

externalreporting.主要用于对外报表Usedprimarilyby

management.主要管理人员使用TheContributionFormat贡献毛利格式UAppendix4ALeastSquaresRegressionUsingMicrosoftExcel用EXCEL作最小二乘回归Appendix4ALeastSquaresRegreLearningObjective5学习目的5Analyzeamixedcostusingtheleast-squaresregressionmethod.用最小二乘回归法分析混合成本LearningObjective5学习目的5AnalSimpleRegressionAnalysisExample

简单回归分析示例Matrix,Inc.wantstoknowitsaveragefixedcostandvariablecostperunit.Usingthedatatotheright,let’sseehowtodoaregressionusingMicrosoftExcel.SimpleRegressionAnalysisExaSimpleRegressionUsingExcel

采用EXCEL做简单回归Youwillneedthreepiecesofinformationfromyourregressionanalysis:

需以下三点信息：EstimatedVariableCostperUnit(lineslope)斜率EstimatedFixedCosts(lineintercept)截矩Goodnessoffit,or

R2

拟和优度

R2

Togetthesethreepiecesinformationwewillneedtouse

threedifferentExcelfunctions.LINEST,INTERCEPT,&RSQ-三种EXCEL功能SimpleRegressionUsingExcel

SimpleRegressionUsingExcel

采用EXCEL做简单回归PlaceyourcursorincellF4andpressthe=key.Clickonthepulldownmenuandscrolldownto“MoreFunctions...”SimpleRegressionUsingExcel

SimpleRegressionUsingExcel

采用EXCEL做简单回归Scrolldowntothe“Statistical”,functions.Nowscrolldownthestatisticalfunctionsuntilyouhighlight“SLOPE”SimpleRegressionUsingExcel

SimpleRegressionUsingExcel

采用EXCEL做简单回归1.IntheKnown_y’sbox,enterC4:C19fortherange.2.IntheKnown_x’sbox,enterD4:D19fortherange.SimpleRegressionUsingExcel

SimpleRegressionUsingExcel

采用EXCEL做简单回归1.IntheKnown_y’sbox,enter,C4:C19fortherange.2.IntheKnown_x’sbox,enter,D4:D19fortherange.Hereistheestimateoftheslopeoftheline.SimpleRegressionUsingExcel

SimpleRegressionUsingExcel

采用EXCEL做简单回归WithyourcursorincellF5,pressthe=keyandgotothepulldownmenuforspecialfunctions.SelectStatisticalandscrolldowntohighlighttheINTERCEPTfunction.SimpleRegressionUsingExcel

SimpleRegressionUsingExcel

采用EXCEL做简单回归1.IntheKnown_y’sbox,enterC4:C19fortherange.2.IntheKnown_x’sbox,enterD4:D19fortherange.Hereistheestimateofthefixedcosts.SimpleRegressionUsingExcel

SimpleRegressionUsingExcel

采用EXCEL做简单回归Finally,wewilldeterminethe“goodnessoffit”,orR2,byusingtheRSQfunction.SimpleRegressionUsingExcel

SimpleRegressionUsingExcel

采用EXCEL做简单回归1.IntheKnown_y’sbox,enterC4:C19fortherange.2.IntheKnown_x’sbox,enterD4:D19fortherange.HereistheestimateofR2.SimpleRegressionUsingExcel

EndofChapter4EndofChapter4演讲完毕，谢谢观看！演讲完毕，谢谢观看！

Noreen-ChapterFour第四章

[2eChapter3]CostBehavior:

AnalysisandUse成本性态：分析与应用

Noreen-ChapterFour第四章

[2LearningObjective1学习目标1Understandhowfixedandvariablecostsbehaveandhowtousethemtopredictcosts.了解固定成本与变动成本的活动性态以及如何应用它们预测成本。LearningObjective1学习目标1UndeRecallthesummaryofourcostbehaviordiscussionfromanearlierchapter.下面回顾总结一下以前学过的关于成本性态问题的讨论。CostBehaviorPatterns成本性态模式RecallthesummaryofourcostTheActivityBase作业基础Ameasureofwhatcausestheincurrenceofavariablecost造成变动成本的因素Units

produced

生产件数Milesdriven里程数Laborhours工时Machinehours小时数TheActivityBase作业基础AmeasurMinutesTalked通话时间TotalLongDistance

TelephoneBill话费TotalVariableCostExample变动成本总额实例Avariablecostisacostwhosetotaldollaramountvariesindirectproportiontochangesintheactivitylevel.Yourtotallongdistancetelephonebillisbasedonhowmanyminutesyoutalk.您的长途电话费是与您通话的时间成正比例的MinutesTalked通话时间TotalLongDRecallthesummaryofourcostbehaviordiscussionfromanearlierchapter.下面回顾总结一下以前学过的关于成本性态问题的讨论。CostBehaviorPatterns成本性态模式RecallthesummaryofourcostMinutesTalked通话时间PerMinuteTelephoneCharge每分钟话费VariableCostPerUnitExample单位变动成本示例

Avariablecostremainsconstantifexpressedonaperunitbasis.Thecostperminutetalkedisconstant.Forexample,10centsperminute.单位成本保持不变。每分钟的长途话费是固定的，例如每分钟10美分。MinutesTalked通话时间PerMinuteTeExtentofVariableCostsTheproportionofvariablecostsdiffersacrossorganizations.Forexample...变动成本所占比例随公司不同而不同。例如：Apublicutilitywith

largeinvestmentsin

equipmentwilltend

tohavefewer

variablecosts.公共事业单位变动成本较少Amanufacturingcompany

willoftenhavemany

variablecosts.

制造厂通常变动成本较多Amerchandisingcompany

usuallywillhaveahighproportionofvariablecosts,likecostofsales.商品公司变动成本占很大比例如销售成本。Aservicecompany

willnormallyhaveahighproportionofvariablecosts.服务单位变动成本占很大比例。ExtentofVariableCostsTheprExamplesofVariableCosts变动成本示例1.Merchandisingcompanies–costofgoodssold.商业公司：销售成本2.Manufacturingcompanies–directmaterials,directlabor,andvariableoverhead.制造厂：直接材料，直接劳动力，间接费用3.Merchandisingandmanufacturingcompanies–commissions,shippingcosts,andclericalcosts,suchasinvoicing.商品和制造企业：佣金，运费，文本费。4.Servicecompanies–supplies,travel,andclerical.服务业：辅料，差旅费，及文本费。ExamplesofVariableCosts变动成本Volume使用量Cost成本费TrueVariableCost变动成本Directmaterialsisatrueorproportionatelyvariablecostbecausetheamountusedduringaperiodwillvaryindirectproportiontothelevelofproductionactivity.

直接材料费是变动成本，因为材料用量与使用量成正比。Volume使用量Cost成本费TrueVariableStep-VariableCosts

阶梯式变动成本Activity作业Cost成本Totalcostremains

constantwithina

narrowrangeof

activity.在一个较小的作业范围内，总成本保持不变。Step-VariableCosts

阶梯式变动成本ActStep-VariableCosts阶梯式变动成本Totalcostincreasestoanewhighercostforthenexthigherrangeofactivity.当作业超过某一限度时，总成本也提高到一个新水平。Step-VariableCosts阶梯式变动成本TotaRelevant

Range相关范围Astraightlinecloselyapproximatesacurvilinearvariablecostlinewithintherelevantrange.在相关范围内，一条直线（单位变动成本固定）近似地与曲线吻合。Activity作业TotalCost总成本Economist’s

CurvilinearCostFunction经济学家曲线成本函数TheLinearityAssumptionandtheRelevantRange

线性假设与相关范围Accountant’sStraight-LineApproximation(constantunitvariablecost)会计的近似直线成本Relevant

Range相关范围AstraightlRecallthesummaryofourcostbehaviordiscussionfromanearlierchapter.下面回顾总结一下以前学过的关于成本性态问题的讨论。CostBehaviorPatterns成本性态模式RecallthesummaryofourcostNumberofLocalCallsMonthlyBasicTelephoneBillTotalFixedCostExample

Afixedcostisacostwhosetotaldollaramountremainsconstantastheactivitylevelchanges.Yourmonthlybasictelephonebillisprobablyfixedanddoesnotchangewhenyoumakemorelocalcalls.

NumberofLocalCallsMonthlyBRecallthesummaryofourcostbehaviordiscussionfromanearlierchapter.下面回顾总结一下以前学过的关于成本性态问题的讨论。CostBehaviorPatterns成本性态模式RecallthesummaryofourcostNumberofLocalCallsMonthlyBasicTelephoneBillperLocalCallFixedCostPerUnitExample单位固定成本示例Averagefixedcostsperunitdecreaseastheactivitylevelincreases.Thefixedcostperlocalcalldecreasesasmorelocalcallsaremade.您本地通话次数越多，每次分摊的单位固定成本就降低。NumberofLocalCallsMonthlyBExamplesAdvertisingandResearchandDevelopment广告和研究开发ExamplesDepreciationonEquipmentandRealEstateTaxes设备折旧和房产税TypesofFixedCosts固定成本种类Discretionary任意成本Maybealteredintheshorttermbycurrentmanagerialdecisions.通过当前的管理决策可以在短期内改变的。Committed（约束性成本）Long-term,cannotbesignificantlyreducedintheshortterm.长期性的，在短期内不会降低ExamplesExamplesTypesofFixedTheTrendTowardFixedCosts成本趋向于固定成本Thetrendinmanyindustriesistowardgreaterfixedcostsrelativetovariablecosts.许多行业倾向于更多固定成本Asmachinestakeover

manymundanetasks

previouslyPerformed

byhumans,“knowledgeworkers”

aredemandedfor

theirmindsRather

thantheirmuscles.

机器取代人工需求更多“脑力工人”而不是“体力工人”Knowledgeworkers

tendtobesalaried,

highly-trainedand

difficulttoreplace.The

costtoCompensate

thesevaluedEmployees

isrelativelyfixed

ratherthanvariable.脑力工人很难被替代，因而补偿这些价值员工的成本费相对固定，而不是变动。TheTrendTowardFixedCosts成本IsLaboraVariableoraFixedCost?

劳力是变动成本还是固定成本？Thebehaviorofwageandsalarycostscandifferacrosscountries,dependingonlaborregulations,laborcontracts,andcustom.各国对工资给付随劳动法，劳动合同以及习俗不同而不同。InFrance,Germany,China,andJapan,managementhas

littleflexibilityinadjustingthesizeofthelaborforce.

Laborcostsaremorefixedinnature.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。IntheUnitedStatesandtheUnitedKingdom,management

hasgreaterlatitude.Laborcostsaremorevariableinnature.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。IsLaboraVariableoraFixedRentCostinThousandsofDollars租金成本（千美元）

01,0002,0003,000

RentedArea(SquareFeet)租房面积（平方英尺）03060FixedCostsandRelevantRange90Relevant

RangeTotalcostdoesn’tchangeforawiderangeofactivity,andthenjumpstoanewhighercostforthenexthigherrangeofactivity.在一定作业区域内，总成本不变。当作业进入下一个区域时，成本就提高到另一个高点。RentCostinThousandsofDollFixedCostsandRelevantRange

Example:Officespaceisavailableatarentalrateof$30,000peryearinincrementsof1,000squarefeet.Asthebusinessgrows,morespaceisrented,increasingthetotalcost.

办公租金每年$30,000，并以每1,000平方英尺递增，随公司发展壮大，总租金随租用面积增大而增加。Therelevantrangeofactivityforafixedcostistherangeofactivityoverwhichthegraphofthecostisflat.成本在固定成本作业相关范围内是水平线。FixedCostsandRelevantRangeHowdoesthistypeoffixedcostdifferfromastep-variablecost?固定成本与阶梯式变动成本的区别？Step-variablecostscanbeadjustedmorequicklyand...Thewidthoftheactivitystepsismuchwiderforthefixedcost.阶梯式变动成本可迅速调整，固定成本的作业梯步的宽度更大些。FixedCostsandRelevantRangeHowdoesthistypeoffixedcoQuickCheck Whichofthefollowingstatementsaboutcostbehavioraretrue?下列哪个答案正确？Fixedcostsperunitvarywiththelevelofactivity.Variablecostsperunitareconstantwithintherelevantrange.Totalfixedcostsareconstantwithintherelevantrange.Totalvariablecostsareconstantwithintherelevantrange.QuickCheck WhichofthefoQuickCheck Whichofthefollowingstatementsaboutcostbehavioraretrue?Fixedcostsperunitvarywiththelevelofactivity.Variablecostsperunitareconstantwithintherelevantrange.Totalfixedcostsareconstantwithintherelevantrange.Totalvariablecostsareconstantwithintherelevantrange.QuickCheck WhichofthefoFixedMonthly

UtilityCharge固定月费VariableCostperKW每千瓦变动成本Activity(KilowattHours)千瓦数

TotalUtilityCost电费XYAmixedcosthasbothfixedandvariable

components.Considertheexampleofutilitycost.混合成本既有固定成本又有变动成本。

MixedCosts混合成本

Totalmixedcost总电费

FixedMonthlyUtilityCharge固FixedMonthly

UtilityChargeVariable

CostperKWActivity(KilowattHours)TotalUtilityCostXYMixedCosts混合成本

TotalmixedcostFixedMonthly

UtilityChargeVaMixedCostsExample混合成本

示例Ifyourfixedmonthlyutilitychargeis$40,yourvariablecostis$0.03perkilowatthour,andyourmonthlyactivitylevelis2,000kilowatthours,whatistheamountofyourutilitybill?

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+bXY