ch03天津財經(jīng)大學(xué)管理會計中文版

ch03天津財經(jīng)大學(xué)管理會計中文版2024/3/29ch03天津財經(jīng)大學(xué)管理會計中文版1. Definecostbehaviorforfixed,variable,andmixedcosts.2. Explaintheroleoftheresourceusagemodelinunderstandingcostbehavior.3. Separatemixedcostsintotheirfixedandvariablecomponentsusingthehigh-lowmethod,thescatterplotmethod,andthemethodofleastsquares.ObjectivesAfterstudyingthischapter,youshouldbeableto:continuedch03天津財經(jīng)大學(xué)管理會計中文版4. Evaluatethereliabilityofacostequation.5. Discusstheroleofmultipleregressioninassessingcostbehavior.6. Describetheuseofmanagerialjudgmentindeterminingcostbehavior.Objectivesch03天津財經(jīng)大學(xué)管理會計中文版FixedCostsAcostthatstaysthesameasoutputchangesisafixedcost.ch03天津財經(jīng)大學(xué)管理會計中文版Cuttingmachinesareleasedfor$60,000peryearandhavethecapacitytoproduceupto240,000unitsayear.FixedCostsch03天津財經(jīng)大學(xué)管理會計中文版LeaseofMachinesNumberofUnits

$60,000 0 N/A 60,000 60,000 $1.00 60,000 120,000 0.50 60,000 180,000 0.33 60,000 240,000 0.25UnitsCostFixedCostsTotalFixedCostGraphTotalCosts$120,000$100,000$80,000$60,000$40,000$20,000 60 120 180 2400UnitsProduced(000)F=$60,000ch03天津財經(jīng)大學(xué)管理會計中文版LeaseofMachinesNumberofUnits

$60,000 0 N/A 60,000 60,000 $1.00 60,000 120,000 0.50 60,000 180,000 0.33 60,000 240,000 0.25UnitsCostFixedCostsUnitFixedCostGraphCostperUnit$1.00$0.50$0.33$0.25 60 120 180 2400UnitsProduced(000)ch03天津財經(jīng)大學(xué)管理會計中文版VariableCostAvariablecostisacostthat,intotal,variesindirectproportiontochangesinoutput.ch03天津財經(jīng)大學(xué)管理會計中文版Asthecuttingmachinescuteachunit,theyuse0.1kilowatt-hourat$2.00perkilowatthour.Thus,thecostofeachunitis$0.20($2x0.1).VariableCostch03天津財經(jīng)大學(xué)管理會計中文版TotalVariableCostGraphCostofPowerNumberofUnits

$0 0 $0 12,000 60,000 0.20 24,000 120,000 0.20 36,000 180,000 0.20 48,000 240,000 0.20UnitsCostTotalCosts0UnitsProduced(000)$48,000$36,000$24,000$12,000 60 120 180 240VariableCostYv=.20xch03天津財經(jīng)大學(xué)管理會計中文版CostofPowerNumberofUnits

$0 0 $0 12,000 60,000 0.20 24,000 120,000 0.20 36,000 180,000 0.20 48,000 240,000 0.20UnitsCostVariableCostUnitVariableCostGraph 60 120 180 240UnitsProduced(000)$0.40$0.30$0.20$0.100CostperUnitch03天津財經(jīng)大學(xué)管理會計中文版Amixedcostisacostthathasbothafixedandavariablecomponent.MixedCostsch03天津財經(jīng)大學(xué)管理會計中文版MixedCostsSalesrepresentativesoftenarepaidasalaryplusacommissiononsales.ch03天津財經(jīng)大學(xué)管理會計中文版MixedInsertsSoldVariableCostofSelling 40,000 $20,000 $30,000 $50,000 $1.25 80,000 40,000 30,000 70,000 0.86 120,000 60,000 30,000 90,000 0.75 160,000 80,000 30,000 110,000 0.69 200,000 100,000 30,000 130,000 0.65TotalSellingCostFixedCostofSellingSellingCostperUnitMixedCostBehaviorTotalCosts0UnitsSold(000)$130,000$110,000$90,000$70,000$50,000$30,0004080120160180200ch03天津財經(jīng)大學(xué)管理會計中文版ActivityCostBehaviorModelInput:MaterialsEnergyLaborCapitalActivitiesActivityOutputCostBehaviorChangesinOutputChangesinInputCostch03天津財經(jīng)大學(xué)管理會計中文版FlexibleResourcesFlexibleresourcesareresourcesacquiredasusedandneeded.Materialsandenergyareexamples.ch03天津財經(jīng)大學(xué)管理會計中文版CommittedResourcesCommittedresourcesaresuppliedinadvanceofusage.Buyingorleasingabuildingisanexampleofthisformofadvanceresourceacquisition.ch03天津財經(jīng)大學(xué)管理會計中文版Astepcostdisplaysaconstantlevelofcostforarangeofoutputandthenjumpstoahigherlevelofcostatsomepoint.Step-CostBehaviorch03天津財經(jīng)大學(xué)管理會計中文版CostActivityOutput(units)$500400300200100

1020304050Step-CostBehaviorch03天津財經(jīng)大學(xué)管理會計中文版NormalOperatingRange(RelevantRange)Step-FixedCostsCost$150,000100,00050,0002,5005,0007,500ActivityUsagech03天津財經(jīng)大學(xué)管理會計中文版Threeengineershiredat$50,000eachEachengineeriscapableofprocessing2,500changeorders$90,000wasspentonsuppliesfortheengineeringactivityTherewere6,000ordersprocessedThecompanycouldprocessasmanyas7,500ordersStep-CostBehaviorch03天津財經(jīng)大學(xué)管理會計中文版Availableorders=Ordersused+Ordersunused

7,500orders=6,000orders+1,500ordersFixedengineeringrate =$150,000/7,500 =$20perchangeorderVariableengineeringrate =$90,000/6,000 =$15perchangeorderStep-CostBehaviorch03天津財經(jīng)大學(xué)管理會計中文版Therelationshipbetweenresourcessuppliedandresourcesusedisexpressedbythefollowingequation:Resourcesavailable=Resourcesused+UnusedcapacityStep-CostBehaviorch03天津財經(jīng)大學(xué)管理會計中文版Costoforderssupplied=Costofordersused+ Costofunusedorders =[($20+$15)x6,000]+($20 x1,500) =$240,000Equaltothe$150,000spentonengineersandthe$90,000spentonsupplies.The$30,000ofexcessengineeringcapacitymeansthatanewproductcouldbeintroducedwithoutincreasingcurrentspendingonengineering.Step-CostBehaviorch03天津財經(jīng)大學(xué)管理會計中文版TheHigh-LowMethodTheScatterplotMethodTheMethodofLeastSquaresMethodsforSeparatingMixedCostsVariableComponentFixedComponentch03天津財經(jīng)大學(xué)管理會計中文版Thelinearityassumptionassumesthatvariablecostsincreaseindirectproportiontothenumberofunitsproduced(oractivityunitsused).ch03天津財經(jīng)大學(xué)管理會計中文版MethodsforSeparatingMixedCostsY=a+bxTotalCostTotalFixedCostVariableCostperUnitNumberofUnitsch03天津財經(jīng)大學(xué)管理會計中文版MonthSetupCostsSetupHoursJanuary $1,000 100February 1,250 200March 2,250 300April 2,500 400May 3,750 500

TheHigh-LowMethodStep1:Solveforvariablecost(b)ch03天津財經(jīng)大學(xué)管理會計中文版MonthSetupCostsSetupHoursJanuary $1,000 100February 1,250 200March 2,250 300April 2,500 400May 3,750 500

b=HighCost–LowCostHighUnits–LowUnitsTheHigh-LowMethodch03天津財經(jīng)大學(xué)管理會計中文版b=HighCost–LowCostHighUnits–LowUnitsMonthSetupCostsSetupHoursJanuary $1,000 100February 1,250 200March 2,250 300April 2,500 400May 3,750 500

TheHigh-LowMethodb=$3,750–LowCost500–LowUnitsch03天津財經(jīng)大學(xué)管理會計中文版MonthSetupCostsSetupHoursJanuary $1,000 100February 1,250 200March 2,250 300April 2,500 400May 3,750 500

b=$3,750–LowCost500–LowUnitsb=$3,750–$1,000500–100TheHigh-LowMethodch03天津財經(jīng)大學(xué)管理會計中文版b=$3,750–$1,000500–100b=$6.875Step2:Usingeitherthehighcostorlowcost,solveforthetotalfixedcost(a).TheHigh-LowMethodch03天津財經(jīng)大學(xué)管理會計中文版Y=a+b(x)$3,750=a+$6.875(500)

$312.50=aHighEndY=a+b(x)$1,000=a+$6.875(100)

$312.50=aLowEnd

Thecostformulausingthehigh-lowmethodis:

Totalcost=$312.50+($6.875xSetuphours)TheHigh-LowMethodch03天津財經(jīng)大學(xué)管理會計中文版TheScatterplotMethodch03天津財經(jīng)大學(xué)管理會計中文版ActivityCost0ActivityOutput*****TheScatterplotMethodNonlinearRelationshipch03天津財經(jīng)大學(xué)管理會計中文版ActivityCost0ActivityOutput******TheScatterplotMethodUpwardShiftinCostRelationshipch03天津財經(jīng)大學(xué)管理會計中文版ActivityCost0ActivityOutput******TheScatterplotMethodPresenceofOutliersEstimatedregressionlineEstimatedfixedcostch03天津財經(jīng)大學(xué)管理會計中文版TheMethodofLeastSquaresSpreadsheetDataforLarsonCompanych03天津財經(jīng)大學(xué)管理會計中文版TheMethodofLeastSquaresRegressionOutputforLarsonCompanych03天津財經(jīng)大學(xué)管理會計中文版TheMethodofLeastSquaresTheresultsgiverisetothefollowingequation:Setupcosts=$125+($6.75xSetuphours)R2=.944,or94.4percentofthevariationinsetupcostsisexplainedbythenumberofsetuphoursvariable.ch03天津財經(jīng)大學(xué)管理會計中文版CoefficientofCorrelationPositiveCorrelationMachineHoursUtilitiesCostsrapproaches+1MachineHoursUtilitiesCostsch03天津財經(jīng)大學(xué)管理會計中文版CoefficientofCorrelationNegativeCorrelationHoursofSafetyTrainingIndustrialAccidentsrapproaches-1HoursofSafetyTrainingIndustrialAccidentsch03天津財經(jīng)大學(xué)管理會計中文版CoefficientofCorrelationNoCorrelationHairLengthAccountingGrader~0HairLengthAccountingGradech03天津財經(jīng)大學(xué)管理會計中文版TC=b0+(b1X1)+(b2X2)+...