成本性态：分析与应用yyj.pptx

《成本性态：分析与应用yyj.pptx》由会员分享，可在线阅读，更多相关《成本性态：分析与应用yyj.pptx（66页珍藏版）》请在淘文阁 - 分享文档赚钱的网站上搜索。

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1Understand how fixed and variable costs behave and how to

2、use them to predict costs.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。Copyright 2008,The McGraw-Hill Companies,Inc.McGraw-Hill/Irwin4-3Recall the summary of our cost behavior discussion from an earlier chapter.Recall the summary of our cost behavior discussion from an earlier chapter.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

3、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里程数Labor hours工时Machine hours小时数Copyright 2008,Th

4、e 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变动成本总额实例变动成本总额实例A variable cost is a cost whose total dollar amount varies in direct proportion to changes in the activity level.Your total long distance telephone bi

5、ll 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/Irwin4-6Recall the summary of our cost behavior discussion from an earlier chapter.Recall the summary of our cost behavior discussion from an earlier chapter.下面回顾总结一下以前学过的关于成本性态问题的讨论

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。Cost Behavior Patterns成本性态模式成本性态模式Copyright 2008,The McGraw-Hill Companies,Inc.McGraw-Hill/Irwin4-7Minutes 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

7、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：A public utility w

8、ithA public utility with largelargeinvestments ininvestments in equipment equipment will tendwill tend to have to have fewerfewervariable costs.variable costs.公共事业单位变动成本较少公共事业单位变动成本较少A manufacturing companyA manufacturing companywill often have will often have manymanyvariable costs.variable costs.制

9、造厂通常变动成本较多制造厂通常变动成本较多A merchandising companyA merchandising companyusually will have a usually will have a highhighproportionproportion of variable costs,of variable costs,like cost of sales.like cost of sales.商品公司变动成本占很大比例商品公司变动成本占很大比例如销售成本。如销售成本。A service companyA service company will will normall

10、y have a normally have a highhighproportionproportion of variable costs of variable costs.服务单位变动成本占很大比例。服务单位变动成本占很大比例。Copyright 2008,The McGraw-Hill Companies,Inc.McGraw-Hill/Irwin4-9Examples of Variable Costs变动成本示例变动成本示例1.Merchandising companies cost of goods sold.商业公司：销售成本2.Manufacturing companies

11、 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.Service companies supplies,travel,and clerical.服务业：辅料，差旅费，及文本费。Copyright 2008,The McGraw-Hill Compan

12、ies,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 proportion 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

13、 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。Copyright 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 in

14、creases to a new higher cost for the next higher range of activity.当作业超过某一当作业超过某一限度时，总成本也提高到一个新限度时，总成本也提高到一个新水平。水平。Copyright 2008,The McGraw-Hill Companies,Inc.McGraw-Hill/Irwin4-13RelevantRange相关范围A straight line closely approximates a curvilinear variable cost line within the relevant range.在相在相关范

15、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围Accountants Straight-Line Approximation(constant unit variable cost)会计的近似直线成本Copyright 2008,The McGraw-Hill

16、 Companies,Inc.McGraw-Hill/Irwin4-14Recall the summary of our cost behavior discussion from an earlier chapter.Recall the summary of our cost behavior discussion from an earlier chapter.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

17、 Companies,Inc.McGraw-Hill/Irwin4-15Number 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 loc

18、al calls.Copyright 2008,The McGraw-Hill Companies,Inc.McGraw-Hill/Irwin4-16Recall the summary of our cost behavior discussion from an earlier chapter.Recall the summary of our cost behavior discussion from an earlier chapter.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

19、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例Average fixed costs per unit decrease as the activity level increases.The fixed cost per local call decreases as more

20、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 Development 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

21、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 significantly 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/Irwin

22、4-19The 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AsAs machines take over machines take over many many mundane tasksmundane tasks previously previously PerformedPerformed by humans,by humans,“knowledge

23、 workersknowledge workers”are are demanded fordemanded for their minds their minds RatherRather than their muscles.than their muscles.机器取代人工需求更多机器取代人工需求更多“脑力工人脑力工人”而不是而不是“体力体力工人工人”Knowledge workersKnowledge workers tend to betend to besalaried,salaried,highly-trained andhighly-trained anddifficult t

24、o replace.Thedifficult to replace.The cost tocost toCompensateCompensate these valued these valued EmployeesEmployees is is relatively fixedrelatively fixedrather than variable.rather than variable.脑力工人很难被替代，因而脑力工人很难被替代，因而补偿这些价值员工的成本费补偿这些价值员工的成本费相对固定，而不是变动。相对固定，而不是变动。Copyright 2008,The McGraw-Hill C

25、ompanies,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,management has lit

26、tle 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。Copyright 2008,The Mc

27、Graw-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 jumps to a new higher cos

28、t 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 Range Example:Example:Office space is Office space is available at a rental rate of$30,000

29、available at a rental rate of$30,000 per year in increments of 1,000 per year in increments of 1,000 square feet.As the business grows,square feet.As the business grows,more space is rented,increasing the more space is rented,increasing the total cost.total cost.办公租金每年办公租金每年$30,000$30,000，并以每并以每1,00

30、01,000 平方英尺递增，随公司发展壮大，总租金随平方英尺递增，随公司发展壮大，总租金随租用面积增大而增加。租用面积增大而增加。The relevant range of activity for a fixed cost is the range 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/Irwin4-23How does this type of How does this

31、type of fixed cost differ from fixed cost differ from a step-variable cost?a step-variable cost?固定成本与阶梯式变动固定成本与阶梯式变动固定成本与阶梯式变动固定成本与阶梯式变动成本的区别？成本的区别？成本的区别？成本的区别？Step-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

32、速调整，固定成本的作业梯步的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

33、 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/Irwin4-25Quick Check Which of the following statements about cost behavior are true?1.

34、Fixed 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/Irwi

35、n4-26Fixed 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 2008,The

36、 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 Copyright 2008,The McGraw-Hill Companies,Inc.McGraw-Hill/Irwin4-28Mixed Costs Example混合成本混合成本 示例示例If your fixed monthly util

37、ity charge is$40,your variable cost If your fixed monthly utility charge is$40,your variable cost is$0.03 per kilowatt hour,and your monthly activity level is is$0.03 per kilowatt hour,and your monthly activity level is 2,000 kilowatt hours,what is the amount of your utility bill?2,000 kilowatt hour

38、s,what is the amount of your utility bill?如果你的电费每月固定部分为如果你的电费每月固定部分为$40,$40,变动部分为变动部分为3 3美分美分/千瓦时，千瓦时，假设每月用电假设每月用电2,0002,000千瓦时，那么你每月总电费是多少？千瓦时，那么你每月总电费是多少？Y =a +bXY =$40+($0.03 2,000)Y =$100$100Copyright 2008,The McGraw-Hill Companies,Inc.McGraw-Hill/Irwin4-29Analysis of Mixed Costs混合成本混合成本 分析分析Eac

39、h account is classified as eitherEach account is classified as eithervariable or fixed based on the analystsvariable or fixed based on the analysts knowledge of how the account behaves.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

40、evaluation Cost estimates are based on an evaluation of production methods,and material,labor of production methods,and material,labor and overhead and overhead r requirements.equirements.根据生产方法，材料，劳力及间接费用来估根据生产方法，材料，劳力及间接费用来估算成本算成本Account Analysis and the Engineering ApproachAccount Analysis and th

41、e Engineering Approach 帐户分析和工程方法帐户分析和工程方法Copyright 2008,The McGraw-Hill Companies,Inc.McGraw-Hill/Irwin4-30Learning Objective 2 学习目的学习目的2Use a scattergraph plot to diagnose cost behavior.散点图分析成本法Copyright 2008,The McGraw-Hill Companies,Inc.McGraw-Hill/Irwin4-31Plot the data points on a graph(total c

42、ost vs.activity).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Draw a line through the

43、data points with about anDraw a line through the data points with about anequal numbers of points above and below the line.equal numbers of points above and below the line.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-day

44、s 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.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 o

45、f Dollars10200*Patient-days in 1,000sXYPatient days=800Patient days=800 天天Total 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 cost per unit and determine the cost equation.迅速估算单位变动成本并列出成本等式Va

46、riable cost per unit=$1,000 800=$1.25/patient-day$1.25/patient-dayY=$10,000+$1.25XY=$10,000+$1.25XTotal maintenance costTotal maintenance costNumber of patient daysNumber of patient daysCopyright 2008,The McGraw-Hill Companies,Inc.McGraw-Hill/Irwin4-35Learning Objective 3 学习目的学习目的3Analyze a mixed co

47、st using the high-low method.高低点法分析混合成本Copyright 2008,The McGraw-Hill Companies,Inc.McGraw-Hill/Irwin4-36The High-Low Method高低点法高低点法Assume 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-Hi

48、ll/Irwin4-37The High-Low Method高低点法高低点法The The variable cost per hourvariable cost per hour of of maintenance is equal to the maintenance is equal to the change in cost divided by change in cost divided by the change in hours.the change in hours.每小时变动成本每小时变动成本=成本变化量成本变化量小时变化量小时变化量=$8.00/hour$8.00/ho

49、ur$2,400300Copyright 2008,The McGraw-Hill Companies,Inc.McGraw-Hill/Irwin4-38The High-Low Method高低点法高低点法Total Fixed Cost=Total Cost Total Variable CostTotal Fixed Cost=Total Cost Total Variable CostTotal Fixed Cost=$9,800 ($8/hour Total Fixed Cost=$9,800 ($8/hour 800 hours)800 hours)Total Fixed Cost

50、=$9,800$6,400Total Fixed Cost=$9,800$6,400Total Fixed Cost=Total Fixed Cost=$3,400$3,400Copyright 2008,The McGraw-Hill Companies,Inc.McGraw-Hill/Irwin4-39The High-Low Method高低点法高低点法Y =$3,400+$8.00XThe Cost Equation for Maintenance维修成本公式Copyright 2008,The McGraw-Hill Companies,Inc.McGraw-Hill/Irwin4-