成本性態(tài)：分析與應(yīng)用課件

Noreen-ChapterFour第四章

[2eChapter3]CostBehavior:

AnalysisandUse成本性態(tài)：分析與應(yīng)用

Noreen-ChapterFour第四章

[2LearningObjective1學(xué)習(xí)目標1Understandhowfixedandvariablecostsbehaveandhowtousethemtopredictcosts.了解固定成本與變動成本的活動性態(tài)以及如何應(yīng)用它們預(yù)測成本。LearningObjective1學(xué)習(xí)目標1UndeRecallthesummaryofourcostbehaviordiscussionfromanearlierchapter.下面回顧總結(jié)一下以前學(xué)過的關(guān)于成本性態(tài)問題的討論。CostBehaviorPatterns成本性態(tài)模式RecallthesummaryofourcostTheActivityBase作業(yè)基礎(chǔ)Ameasureofwhatcausestheincurrenceofavariablecost造成變動成本的因素Units

produced

生產(chǎn)件數(shù)Milesdriven里程數(shù)Laborhours工時Machinehours小時數(shù)TheActivityBase作業(yè)基礎(chǔ)AmeasurMinutesTalked通話時間TotalLongDistance

TelephoneBill話費TotalVariableCostExample變動成本總額實例Avariablecostisacostwhosetotaldollaramountvariesindirectproportiontochangesintheactivitylevel.Yourtotallongdistancetelephonebillisbasedonhowmanyminutesyoutalk.您的長途電話費是與您通話的時間成正比例的MinutesTalked通話時間TotalLongDRecallthesummaryofourcostbehaviordiscussionfromanearlierchapter.下面回顧總結(jié)一下以前學(xué)過的關(guān)于成本性態(tài)問題的討論。CostBehaviorPatterns成本性態(tài)模式RecallthesummaryofourcostMinutesTalked通話時間PerMinuteTelephoneCharge每分鐘話費VariableCostPerUnitExample單位變動成本示例

Avariablecostremainsconstantifexpressedonaperunitbasis.Thecostperminutetalkedisconstant.Forexample,10centsperminute.單位成本保持不變。每分鐘的長途話費是固定的，例如每分鐘10美分。MinutesTalked通話時間PerMinuteTeExtentofVariableCostsTheproportionofvariablecostsdiffersacrossorganizations.Forexample...變動成本所占比例隨公司不同而不同。例如：Apublicutilitywith

largeinvestmentsin

equipmentwilltend

tohavefewer

variablecosts.公共事業(yè)單位變動成本較少Amanufacturingcompany

willoftenhavemany

variablecosts.

制造廠通常變動成本較多Amerchandisingcompany

usuallywillhaveahighproportionofvariablecosts,likecostofsales.商品公司變動成本占很大比例如銷售成本。Aservicecompany

willnormallyhaveahighproportionofvariablecosts.服務(wù)單位變動成本占很大比例。ExtentofVariableCostsTheprExamplesofVariableCosts變動成本示例1.Merchandisingcompanies–costofgoodssold.商業(yè)公司：銷售成本2.Manufacturingcompanies–directmaterials,directlabor,andvariableoverhead.制造廠：直接材料，直接勞動力，間接費用3.Merchandisingandmanufacturingcompanies–commissions,shippingcosts,andclericalcosts,suchasinvoicing.商品和制造企業(yè)：傭金，運費，文本費。4.Servicecompanies–supplies,travel,andclerical.服務(wù)業(yè)：輔料，差旅費，及文本費。ExamplesofVariableCosts變動成本Volume使用量Cost成本費TrueVariableCost變動成本Directmaterialsisatrueorproportionatelyvariablecostbecausetheamountusedduringaperiodwillvaryindirectproportiontothelevelofproductionactivity.

直接材料費是變動成本，因為材料用量與使用量成正比。Volume使用量Cost成本費TrueVariableStep-VariableCosts

階梯式變動成本Activity作業(yè)Cost成本Totalcostremains

constantwithina

narrowrangeof

activity.在一個較小的作業(yè)范圍內(nèi)，總成本保持不變。Step-VariableCosts

階梯式變動成本ActStep-VariableCosts階梯式變動成本Totalcostincreasestoanewhighercostforthenexthigherrangeofactivity.當(dāng)作業(yè)超過某一限度時，總成本也提高到一個新水平。Step-VariableCosts階梯式變動成本TotaRelevant

Range相關(guān)范圍Astraightlinecloselyapproximatesacurvilinearvariablecostlinewithintherelevantrange.在相關(guān)范圍內(nèi)，一條直線（單位變動成本固定）近似地與曲線吻合。Activity作業(yè)TotalCost總成本Economist’s

CurvilinearCostFunction經(jīng)濟學(xué)家曲線成本函數(shù)TheLinearityAssumptionandtheRelevantRange

線性假設(shè)與相關(guān)范圍Accountant’sStraight-LineApproximation(constantunitvariablecost)會計的近似直線成本Relevant

Range相關(guān)范圍AstraightlRecallthesummaryofourcostbehaviordiscussionfromanearlierchapter.下面回顧總結(jié)一下以前學(xué)過的關(guān)于成本性態(tài)問題的討論。CostBehaviorPatterns成本性態(tài)模式RecallthesummaryofourcostNumberofLocalCallsMonthlyBasicTelephoneBillTotalFixedCostExample

Afixedcostisacostwhosetotaldollaramountremainsconstantastheactivitylevelchanges.Yourmonthlybasictelephonebillisprobablyfixedanddoesnotchangewhenyoumakemorelocalcalls.

NumberofLocalCallsMonthlyBRecallthesummaryofourcostbehaviordiscussionfromanearlierchapter.下面回顧總結(jié)一下以前學(xué)過的關(guān)于成本性態(tài)問題的討論。CostBehaviorPatterns成本性態(tài)模式RecallthesummaryofourcostNumberofLocalCallsMonthlyBasicTelephoneBillperLocalCallFixedCostPerUnitExample單位固定成本示例Averagefixedcostsperunitdecreaseastheactivitylevelincreases.Thefixedcostperlocalcalldecreasesasmorelocalcallsaremade.您本地通話次數(shù)越多，每次分攤的單位固定成本就降低。NumberofLocalCallsMonthlyBExamplesAdvertisingandResearchandDevelopment廣告和研究開發(fā)ExamplesDepreciationonEquipmentandRealEstateTaxes設(shè)備折舊和房產(chǎn)稅TypesofFixedCosts固定成本種類Discretionary任意成本Maybealteredintheshorttermbycurrentmanagerialdecisions.通過當(dāng)前的管理決策可以在短期內(nèi)改變的。Committed（約束性成本）Long-term,cannotbesignificantlyreducedintheshortterm.長期性的，在短期內(nèi)不會降低ExamplesExamplesTypesofFixedTheTrendTowardFixedCosts成本趨向于固定成本Thetrendinmanyindustriesistowardgreaterfixedcostsrelativetovariablecosts.許多行業(yè)傾向于更多固定成本Asmachinestakeover

manymundanetasks

previouslyPerformed

byhumans,“knowledgeworkers”

aredemandedfor

theirmindsRather

thantheirmuscles.

機器取代人工需求更多“腦力工人”而不是“體力工人”Knowledgeworkers

tendtobesalaried,

highly-trainedand

difficulttoreplace.The

costtoCompensate

thesevaluedEmployees

isrelativelyfixed

ratherthanvariable.腦力工人很難被替代，因而補償這些價值員工的成本費相對固定，而不是變動。TheTrendTowardFixedCosts成本IsLaboraVariableoraFixedCost?

勞力是變動成本還是固定成本？Thebehaviorofwageandsalarycostscandifferacrosscountries,dependingonlaborregulations,laborcontracts,andcustom.各國對工資給付隨勞動法，勞動合同以及習(xí)俗不同而不同。InFrance,Germany,China,andJapan,managementhas

littleflexibilityinadjustingthesizeofthelaborforce.

Laborcostsaremorefixedinnature.在法國，德國，中國及日本，管理者不能自如調(diào)整勞力規(guī)模，因而勞動成本比較固定。IntheUnitedStatesandtheUnitedKingdom,management

hasgreaterlatitude.Laborcostsaremorevariableinnature.而在美國和英國，管理者有很大自由度，勞動成本更多的是變動成本。IsLaboraVariableoraFixedRentCostinThousandsofDollars租金成本（千美元）

01,0002,0003,000

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

RangeTotalcostdoesn’tchangeforawiderangeofactivity,andthenjumpstoanewhighercostforthenexthigherrangeofactivity.在一定作業(yè)區(qū)域內(nèi)，總成本不變。當(dāng)作業(yè)進入下一個區(qū)域時，成本就提高到另一個高點。RentCostinThousandsofDollFixedCostsandRelevantRange

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

辦公租金每年$30,000，并以每1,000平方英尺遞增，隨公司發(fā)展壯大，總租金隨租用面積增大而增加。Therelevantrangeofactivityforafixedcostistherangeofactivityoverwhichthegraphofthecostisflat.成本在固定成本作業(yè)相關(guān)范圍內(nèi)是水平線。FixedCostsandRelevantRangeHowdoesthistypeoffixedcostdifferfromastep-variablecost?固定成本與階梯式變動成本的區(qū)別？Step-variablecostscanbeadjustedmorequicklyand...Thewidthoftheactivitystepsismuchwiderforthefixedcost.階梯式變動成本可迅速調(diào)整，固定成本的作業(yè)梯步的寬度更大些。FixedCostsandRelevantRangeHowdoesthistypeoffixedcoQuickCheck Whichofthefollowingstatementsaboutcostbehavioraretrue?下列哪個答案正確？Fixedcostsperunitvarywiththelevelofactivity.Variablecostsperunitareconstantwithintherelevantrange.Totalfixedcostsareconstantwithintherelevantrange.Totalvariablecostsareconstantwithintherelevantrange.QuickCheck WhichofthefoQuickCheck Whichofthefollowingstatementsaboutcostbehavioraretrue?Fixedcostsperunitvarywiththelevelofactivity.Variablecostsperunitareconstantwithintherelevantrange.Totalfixedcostsareconstantwithintherelevantrange.Totalvariablecostsareconstantwithintherelevantrange.QuickCheck WhichofthefoFixedMonthly

UtilityCharge固定月費VariableCostperKW每千瓦變動成本Activity(KilowattHours)千瓦數(shù)

TotalUtilityCost電費XYAmixedcosthasbothfixedandvariable

components.Considertheexampleofutilitycost.混合成本既有固定成本又有變動成本。

MixedCosts混合成本

Totalmixedcost總電費

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?

如果你的電費每月固定部分為$40,變動部分為3美分/千瓦時，假設(shè)每月用電2,000千瓦時，那么你每月總電費是多少？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.根據(jù)帳戶性態(tài)，每個帳戶分為或固定賬戶或變動賬戶。Costestimatesarebasedonanevaluationofproductionmethods,andmaterial,laborandoverheadrequirements.根據(jù)生產(chǎn)方法，材料，勞力及間接費用來估算成本AccountAnalysisandtheEngineeringApproach

帳戶分析和工程方法AnalysisofMixedCosts混合成本分析LearningObjective2學(xué)習(xí)目的2Useascattergraphplottodiagnosecostbehavior.散點圖分析成本法LearningObjective2學(xué)習(xí)目的2UsePlotthedatapointsonagraph(totalcostvs.activity).在成本與作業(yè)的坐標圖上畫出各個歷史數(shù)據(jù)點。01234*MaintenanceCost

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

病人-天數(shù)單位：千天XYTheScattergraphMethod散點圖法PlotthedatapointsonagrapTheScattergraphMethod散點圖法Drawalinethroughthedatapointswithaboutan

equalnumbersofpointsaboveandbelowtheline.在點陣中畫一條直線，使直線上下兩邊的點數(shù)量基本相等。

01234*MaintenanceCost

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

病人-天數(shù)單位：千天XYTheScattergraphMethod散點圖法DraTheScattergraphMethod散點圖法Useonedatapointtoestimatethetotallevelofactivityandthetotalcost.用某一點的數(shù)據(jù)來計算總成本。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散點圖法UseTheScattergraphMethod散點圖法Makeaquickestimateofvariablecostperunitanddeterminethecostequation.迅速估算單位變動成本并列出成本等式Variablecostperunit=$1,000

800=$1.25/patient-dayY=$10,000+$1.25XTotalmaintenancecostNumberofpatientdaysTheScattergraphMethod散點圖法MakLearningObjective3學(xué)習(xí)目的3Analyzeamixedcostusingthehigh-lowmethod.高低點法分析混合成本LearningObjective3學(xué)習(xí)目的3AnalTheHigh-LowMethod高低點法Assumethefollowinghoursofmaintenanceworkandthetotalmaintenancecostsforsixmonths.以下是假設(shè)的6個月維修小時數(shù)和總維修費。

TheHigh-LowMethod高低點法AssumeTheHigh-LowMethod高低點法Thevariablecostperhourofmaintenanceisequaltothechangeincostdividedbythechangeinhours.每小時變動成本=成本變化量

小時變化量

=

$8.00/hour$2,400

300TheHigh-LowMethod高低點法ThevarTheHigh-LowMethod高低點法TotalFixedCost=TotalCost–TotalVariableCostTotalFixedCost=$9,800–($8/hour×800hours)TotalFixedCost=$9,800–$6,400TotalFixedCost=$3,400TheHigh-LowMethod高低點法TotalFTheHigh-LowMethod高低點法Y=$3,400+$8.00XTheCostEquationforMaintenance維修成本公式TheHigh-LowMethod高低點法Y=$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最小二乘回歸法AmethodusedtoanalyzemixedcostsifascattergraphplotrevealsanapproximatelylinearrelationshipbetweentheXandYvariables.當(dāng)散點法顯示變量X和Y呈線性關(guān)系時，我們用最小二乘回歸法來分析混合成本。Thismethodusesallofthe

datapointstoestimate

thefixedandvariable

costcomponentsofa

mixedcost.此法使用所有點來估計混合成本的固定和變動成本組分。Thegoalofthismethodis

tofitastraightlinetothe

datathatminimizesthe

sumofthesquarederrors.此法目的是確定一直線以減少平方誤差總和。Least-SquaresRegressionMethoLeast-SquaresRegressionMethod最小二乘回歸法Softwarecanbeusedtofitaregressionlinethroughthedatapoints.可用電腦軟件做回歸線。Thecostanalysisobjectiveisthesame:Y=a+bXLeast-squaresregressionalsoprovidesastatistic,calledtheR2,whichisameasureofthegoodness

offitoftheregressionlinetothedatapoints.統(tǒng)計數(shù)值R2用來測定回歸線與數(shù)據(jù)點的擬合優(yōu)度。Least-SquaresRegressionMetho

01234TotalCost總成本10200Activity作業(yè)**********Least-SquaresRegressionMethod最小二乘回歸法R2isthepercentageofthevariationintotalcostexplainedbytheactivity.

R2代表能被作業(yè)解釋的總成本變化的百分數(shù)。R2variesfrom0%to100%,and

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

三種方法比較Thethreemethodsjustdiscussedprovideslightlydifferentestimatesofthefixedandvariablecostcomponentsofthemixedcost.Thisistobeexpectedbecauseeachmethodusesdifferingamountsofthedatapointstoprovideestimates.Least-squaresregressionprovidesthemostaccurateestimatebecauseitusesallthedatapoints.最小二乘回歸法是三種方法中最準確的一種，因為它用所有點來估算。ComparingResultsFromtheThrLearningObjective4學(xué)習(xí)目標4Prepareanincomestatementusingthecontributionformat.用貢獻毛利法制作損益表LearningObjective4學(xué)習(xí)目標4PrepLet’sputourknowledgeofcostbehaviortoworkbypreparingacontributionformatincomestatement.TheContributionFormat貢獻毛利格式Let’sputourknowledgeofcosTheContributionFormat貢獻毛利格式Thecontributionmarginformatemphasizescostbehavior.Contributionmargincoversfixedcostsandprovidesforincome.TheContributionFormat貢獻毛利格式TUsesoftheContributionFormat貢獻毛利格式

Thecontributionincomestatementformatisusedasaninternalplanninganddecisionmakingtool.Wewillusethisapproachfor:貢獻毛利法是內(nèi)部規(guī)劃和作決定的一種工具。用于以下幾章：Cost-volume-profitanalysis(Chapter6).Budgeting(Chapter9).Segmentedreportingofprofitdata(Chapter12).Specialdecisionssuchaspricingandmake-or-buyanalysis(Chapter13).UsesoftheContributionFormaTheContributionFormat貢獻毛利格式Usedprimarilyfor

externalreporting.主要用于對外報表Usedprimarilyby

management.主要管理人員使用TheContributionFormat貢獻毛利格式UAppendix4ALeastSquaresRegressionUsingMicrosoftExcel用EXCEL作最小二乘回歸Appendix4ALeastSquaresRegreLearningObjective5學(xué)習(xí)目的5Analyzeamixedcostusingtheleast-squaresregressionmethod.用最小二乘回歸法分析混合成本LearningObjective5學(xué)習(xí)目的5AnalSimpleRegressionAnalysisExample

簡單回歸分析示例Matrix,Inc.wantstoknowitsaveragefixedcostandvariablecostperunit.Usingthedatatotheright,let’sseehowtodoaregressionusingMicrosoftExcel.SimpleRegressionAnalysisExaSimpleRegressionUsingExcel

采用EXCEL做簡單回歸Youwillneedthreepiecesofinformationfromyourregressionanalysis:

需以下三點信息：EstimatedVariableCostperUnit(lineslope)斜率EstimatedFixedCosts(lineintercept)截矩Goodnessoffit,or

R2

擬和優(yōu)度

R2

Togetthesethreepiecesinformationwewillneedtouse

threedifferentExcelfunctions.LINEST,INTERCEPT,&RSQ-三種EXCEL功能SimpleRegressionUsingExcel

SimpleRegressionUsingExcel

采用EXCEL做簡單回歸PlaceyourcursorincellF4andpressthe=key.Clickonthepulldownmenuandscrolldownto“MoreFunctions...”SimpleRegressionUsingExcel

SimpleRegressionUsingExcel

采用EXCEL做簡單回歸Scrolldowntothe“Statistical”,functions.Nowscrolldownthestatisticalfunctionsuntilyouhighlight“SLOPE”SimpleRegressionUsingExcel

SimpleRegressionUsingExcel

采用EXCEL做簡單回歸1.IntheKnown_y’sbox,enterC4:C19fortherange.2.IntheKnown_x’sbox,enterD4:D19fortherange.SimpleRegressionUsingExcel

SimpleRegressionUsingExcel

采用EXCEL做簡單回歸1.IntheKnown_y’sbox,enter,C4:C19fortherange.2.IntheKnown_x’sbox,enter,D4:D19fortherange.Hereistheestimateoftheslopeoftheline.SimpleRegressionUsingExcel

SimpleRegressionUsingExcel

采用EXCEL做簡單回歸WithyourcursorincellF5,pressthe=keyandgotothepulldownmenuforspecialfunctions.SelectStatisticalandscrolldowntohighlighttheINTERCEPTfunction.SimpleRegressionUsingExcel

SimpleRegressionUsingExcel

采用EXCEL做簡單回歸1.IntheKnown_y’sbox,enterC4:C19fortherange.2.IntheKnown_x’sbox,enterD4:D19fortherange.Hereistheestimateofthefixedcosts.SimpleRegressionUsingExcel

SimpleRegressionUsingExcel

采用EXCEL做簡單回歸Finally,wewilldeterminethe“goodnessoffit”,orR2,byusingtheRSQfunction.SimpleRegressionUsingExcel

SimpleRegressionUsingExcel

采用EXCEL做簡單回歸1.IntheKnown_y’sbox,enterC4:C19fortherange.2.IntheKnown_x’sbox,enterD4:D19fortherange.HereistheestimateofR2.SimpleRegressionUsingExcel

EndofChapter4EndofChapter4演講完畢，謝謝觀看！演講完畢，謝謝觀看！

Noreen-ChapterFour第四章

[2eChapter3]CostBehavior:

AnalysisandUse成本性態(tài)：分析與應(yīng)用

Noreen-ChapterFour第四章

[2LearningObjective1學(xué)習(xí)目標1Understandhowfixedandvariablecostsbehaveandhowtousethemtopredictcosts.了解固定成本與變動成本的活動性態(tài)以及如何應(yīng)用它們預(yù)測成本。LearningObjective1學(xué)習(xí)目標1UndeRecallthesummaryofourcostbehaviordiscussionfromanearlierchapter.下面回顧總結(jié)一下以前學(xué)過的關(guān)于成本性態(tài)問題的討論。CostBehaviorPatterns成本性態(tài)模式RecallthesummaryofourcostTheActivityBase作業(yè)基礎(chǔ)Ameasureofwhatcausestheincurrenceofavariablecost造成變動成本的因素Units

produced

生產(chǎn)件數(shù)Milesdriven里程數(shù)Laborhours工時Machinehours小時數(shù)TheActivityBase作業(yè)基礎(chǔ)AmeasurMinutesTalked通話時間TotalLongDistance

TelephoneBill話費TotalVariableCostExample變動成本總額實例Avariablecostisacostwhosetotaldollaramountvariesindirectproportiontochangesintheactivitylevel.Yourtotallongdistancetelephonebillisbasedonhowmanyminutesyoutalk.您的長途電話費是與您通話的時間成正比例的MinutesTalked通話時間TotalLongDRecallthesummaryofourcostbehaviordiscussionfromanearlierchapter.下面回顧總結(jié)一下以前學(xué)過的關(guān)于成本性態(tài)問題的討論。CostBehaviorPatterns成本性態(tài)模式RecallthesummaryofourcostMinutesTalked通話時間PerMinuteTelephoneCharge每分鐘話費VariableCostPerUnitExample單位變動成本示例

Avariablecostremainsconstantifexpressedonaperunitbasis.Thecostperminutetalkedisconstant.Forexample,10centsperminute.單位成本保持不變。每分鐘的長途話費是固定的，例如每分鐘10美分。MinutesTalked通話時間PerMinuteTeExtentofVariableCostsTheproportionofvariablecostsdiffersacrossorganizations.Forexample...變動成本所占比例隨公司不同而不同。例如：Apublicutilitywith

largeinvestmentsin

equipmentwilltend

tohavefewer

variablecosts.公共事業(yè)單位變動成本較少Amanufacturingcompany

willoftenhavemany

variablecosts.

制造廠通常變動成本較多Amerchandisingcompany

usuallywillhaveahighproportionofvariablecosts,likecostofsales.商品公司變動成本占很大比例如銷售成本。Aservicecompany

willnormallyhaveahighproportionofvariablecosts.服務(wù)單位變動成本占很大比例。ExtentofVariableCostsTheprExamplesofVariableCosts變動成本示例1.Merchandisingcompanies–costofgoodssold.商業(yè)公司：銷售成本2.Manufacturingcompanies–directmaterials,directlabor,andvariableoverhead.制造廠：直接材料，直接勞動力，間接費用3.Merchandisingandmanufacturingcompanies–commissions,shippingcosts,andclericalcosts,suchasinvoicing.商品和制造企業(yè)：傭金，運費，文本費。4.Servicecompanies–supplies,travel,andclerical.服務(wù)業(yè)：輔料，差旅費，及文本費。ExamplesofVariableCosts變動成本Volume使用量Cost成本費TrueVariableCost變動成本Directmaterialsisatrueorproportionatelyvariablecostbecausetheamountusedduringaperiodwillvaryindirectproportiontothelevelofproductionactivity.

直接材料費是變動成本，因為材料用量與使用量成正比。Volume使用量Cost成本費TrueVariableStep-VariableCosts

階梯式變動成本Activity作業(yè)Cost成本Totalcostremains

constantwithina

narrowrangeof

activity.在一個較小的作業(yè)范圍內(nèi)，總成本保持不變。Step-VariableCosts

階梯式變動成本ActStep-VariableCosts階梯式變動成本Totalcostincreasestoanewhighercostforthenexthigherrangeofactivity.當(dāng)作業(yè)超過某一限度時，總成本也提高到一個新水平。Step-VariableCosts階梯式變動成本TotaRelevant

Range相關(guān)范圍Astraightlinecloselyapproximatesacurvilinearvariablecostlinewithintherelevantrange.在相關(guān)范圍內(nèi)，一條直線（單位變動成本固定）近似地與曲線吻合。Activity作業(yè)TotalCost總成本Economist’s

CurvilinearCostFunction經(jīng)濟學(xué)家曲線成本函數(shù)TheLinearityAssumptionandtheRelevantRange

線性假設(shè)與相關(guān)范圍Accountant’sStraight-LineApproximation(constantunitvariablecost)會計的近似直線成本Relevant

Range相關(guān)范圍AstraightlRecallthesummaryofourcostbehaviordiscussionfromanearlierchapter.下面回顧總結(jié)一下以前學(xué)過的關(guān)于成本性態(tài)問題的討論。CostBehaviorPatterns成本性態(tài)模式RecallthesummaryofourcostNumberofLocalCallsMonthlyBasicTelephoneBillTotalFixedCostExample

Afixedcostisacostwhosetotaldollaramountremainsconstantastheactivitylevelchanges.Yourmonthlybasictelephonebillisprobablyfixedanddoesnotchangewhenyoumakemorelocalcalls.

NumberofLocalCallsMonthlyBRecallthesummaryofourcostbehaviordiscussionfromanearlierchapter.下面回顧總結(jié)一下以前學(xué)過的關(guān)于成本性態(tài)問題的討論。CostBehaviorPatterns成本性態(tài)模式RecallthesummaryofourcostNumberofLocalCallsMonthlyBasicTelephoneBillperLocalCallFixedCostPerUnitExample單位固定成本示例Averagefixedcostsperunitdecreaseastheactivitylevelincreases.Thefixedcostperlocalcalldecreasesasmorelocalcallsaremade.您本地通話次數(shù)越多，每次分攤的單位固定成本就降低。NumberofLocalCallsMonthlyBExamplesAdvertisingandResearchandDevelopment廣告和研究開發(fā)ExamplesDepreciationonEquipmentandRealEstateTaxes設(shè)備折舊和房產(chǎn)稅TypesofFixedCosts固定成本種類Discretionary任意成本Maybealteredintheshorttermbycurrentmanagerialdecisions.通過當(dāng)前的管理決策可以在短期內(nèi)改變的。Committed（約束性成本）Long-term,cannotbesignificantlyreducedintheshortterm.長期性的，在短期內(nèi)不會降低ExamplesExamplesTypesofFixedTheTrendTowardFixedCosts成本趨向于固定成本Thetrendinmanyindustriesistowardgreaterfixedcostsrelativetovariablecosts.許多行業(yè)傾向于更多固定成本Asmachinestakeover

manymundanetasks

previouslyPerformed

byhumans,“knowledgeworkers”

aredemandedfor

theirmindsRather

thantheirmuscles.

機器取代人工需求更多“腦力工人”而不是“體力工人”Knowledgeworkers

tendtobesalaried,

highly-trainedand

difficulttoreplace.The

costtoCompensate

thesevaluedEmployees

isrelativelyfixed

ratherthanvariable.腦力工人很難被替代，因而補償這些價值員工的成本費相對固定，而不是變動。TheTrendTowardFixedCosts成本IsLaboraVariableoraFixedCost?

勞力是變動成本還是固定成本？Thebehaviorofwageandsalarycostscandifferacrosscountries,dependingonlaborregulations,laborcontracts,andcustom.各國對工資給付隨勞動法，勞動合同以及習(xí)俗不同而不同。InFrance,Germany,China,andJapan,managementhas

littleflexibilityinadjustingthesizeofthelaborforce.

Laborcostsaremorefixedinnature.在法國，德國，中國及日本，管理者不能自如調(diào)整勞力規(guī)模，因而勞動成本比較固定。IntheUnitedStatesandtheUnitedKingdom,management

hasgreaterlatitude.Laborcostsaremorevariableinnature.而在美國和英國，管理者有很大自由度，勞動成本更多的是變動成本。IsLaboraVariableoraFixedRentCostinThousandsofDollars租金成本（千美元）

01,0002,0003,000

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

RangeTotalcostdoesn’tchangeforawiderangeofactivity,andthenjumpstoanewhighercostforthenexthigherrangeofactivity.在一定作業(yè)區(qū)域內(nèi)，總成本不變。當(dāng)作業(yè)進入下一個區(qū)域時，成本就提高到另一個高點。RentCostinThousandsofDollFixedCostsandRelevantRange

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

辦公租金每年$30,000，并以每1,000平方英尺遞增，隨公司發(fā)展壯大，總租金隨租用面積增大而增加。Therelevantrangeofactivityforafixedcostistherangeofactivityoverwhichthegraphofthecostisflat.成本在固定成本作業(yè)相關(guān)范圍內(nèi)是水平線。FixedCostsandRelevantRangeHowdoesthistypeoffixedcostdifferfromastep-variablecost?固定成本與階梯式變動成本的區(qū)別？Step-variablecostscanbeadjustedmorequicklyand...Thewidthoftheactivitystepsismuchwiderforthefixedcost.階梯式變動成本可迅速調(diào)整，固定成本的作業(yè)梯步的寬度更大些。FixedCostsandRelevantRangeHowdoesthistypeoffixedcoQuickCheck Whichofthefollowingstatementsaboutcostbehavioraretrue?下列哪個答案正確？Fixedcostsperunitvarywiththelevelofactivity.Variablecostsperunitareconstantwithintherelevantrange.Totalfixedcostsareconstantwithintherelevantrange.Totalvariablecostsareconstantwithintherelevantrange.QuickCheck WhichofthefoQuickCheck Whichofthefollowingstatementsaboutcostbehavioraretrue?Fixedcostsperunitvarywiththelevelofactivity.Variablecostsperunitareconstantwithintherelevantrange.Totalfixedcostsareconstantwithintherelevantrange.Totalvariablecostsareconstantwithintherelevantrange.QuickCheck WhichofthefoFixedMonthly

UtilityCharge固定月費VariableCostperKW每千瓦變動成本Activity(KilowattHours)千瓦數(shù)

TotalUtilityCost電費XYAmixedcosthasbothfixedandvariable

components.Considertheexampleofutilitycost.混合成本既有固定成本又有變動成本。

MixedCosts混合成本

Totalmixedcost總電費

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?

如果你的電費每月固定部分為$40,變動部分為3美分/千瓦時，假設(shè)每月用電2,000千瓦時，那么你每月總電費是多少？Y=a+bXY