成本性态：分析与应用.ppt

Noreen-ChapterFour第四章2eChapter3,CostBehavior:AnalysisandUse成本性态：分析与应用,LearningObjective1学习目标1,Understandhowfixedandvariablecostsbehaveandhowtousethemtopredictcosts.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。,Recallthesummaryofourcostbehaviordiscussionfromanearlierchapter.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,TheActivityBase作业基础,Ameasureofwhatcausestheincurrenceofavariablecost造成变动成本的因素,MinutesTalked通话时间,TotalLongDistanceTelephoneBill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,Recallthesummaryofourcostbehaviordiscussionfromanearlierchapter.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,MinutesTalked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。,ExtentofVariableCosts,Theproportionofvariablecostsdiffersacrossorganizations.Forexample.变动成本所占比例随公司不同而不同。例如：,Apublicutilitywithlargeinvestmentsinequipmentwilltendtohavefewervariablecosts.公共事业单位变动成本较少,Amanufacturingcompanywilloftenhavemanyvariablecosts.制造厂通常变动成本较多,Amerchandisingcompanyusuallywillhaveahighproportionofvariablecosts,likecostofsales.商品公司变动成本占很大比例如销售成本。,Aservicecompanywillnormallyhaveahighproportionofvariablecosts.服务单位变动成本占很大比例。,ExamplesofVariableCosts变动成本示例,1.Merchandisingcompaniescostofgoodssold.商业公司：销售成本2.Manufacturingcompaniesdirectmaterials,directlabor,andvariableoverhead.制造厂：直接材料，直接劳动力，间接费用3.Merchandisingandmanufacturingcompaniescommissions,shippingcosts,andclericalcosts,suchasinvoicing.商品和制造企业：佣金，运费，文本费。4.Servicecompaniessupplies,travel,andclerical.服务业：辅料，差旅费，及文本费。,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。,Step-VariableCosts阶梯式变动成本,Activity作业,Cost成本,Totalcostremainsconstantwithinanarrowrangeofactivity.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,Activity作业,TotalCost总成本,EconomistsCurvilinearCostFunction经济学家曲线成本函数,TheLinearityAssumptionandtheRelevantRange线性假设与相关范围,Recallthesummaryofourcostbehaviordiscussionfromanearlierchapter.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,NumberofLocalCalls,MonthlyBasicTelephoneBill,TotalFixedCostExample,Afixedcostisacostwhosetotaldollaramountremainsconstantastheactivitylevelchanges.Yourmonthlybasictelephonebillisprobablyfixedanddoesnotchangewhenyoumakemorelocalcalls.,Recallthesummaryofourcostbehaviordiscussionfromanearlierchapter.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,NumberofLocalCalls,MonthlyBasicTelephoneBillperLocalCall,FixedCostPerUnitExample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。,ExamplesAdvertisingandResearchandDevelopment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,TheTrendTowardFixedCosts成本趋向于固定成本,Thetrendinmanyindustriesistowardgreaterfixedcostsrelativetovariablecosts.许多行业倾向于更多固定成本,AsmachinestakeovermanymundanetaskspreviouslyPerformedbyhumans,“knowledgeworkers”aredemandedfortheirmindsRatherthantheirmuscles.机器取代人工需求更多“脑力工人”而不是“体力工人”,Knowledgeworkerstendtobesalaried,highly-trainedanddifficulttoreplace.ThecosttoCompensatethesevaluedEmployeesisrelativelyfixedratherthanvariable.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。,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,managementhaslittleflexibilityinadjustingthesizeofthelaborforce.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,managementhasgreaterlatitude.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。,RentCostinThousandsofDollars租金成本（千美元）,01,0002,0003,000RentedArea(SquareFeet)租房面积（平方英尺）,0,30,60,FixedCostsandRelevantRange,90,RelevantRange,Totalcostdoesntchangeforawiderangeofactivity,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。,FixedCostsandRelevantRange,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。,Howdoesthistypeoffixedcostdifferfromastep-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。,FixedCostsandRelevantRange,QuickCheck,Whichofthefollowingstatementsaboutcostbehavioraretrue?下列哪个答案正确？Fixedcostsperunitvarywiththelevelofactivity.Variablecostsperunitareconstantwithintherelevantrange.Totalfixedcostsareconstantwithintherelevantrange.Totalvariablecostsareconstantwithintherelevantrange.,QuickCheck,Whichofthefollowingstatementsaboutcostbehavioraretrue?Fixedcostsperunitvarywiththelevelofactivity.Variablecostsperunitareconstantwithintherelevantrange.Totalfixedcostsareconstantwithintherelevantrange.Totalvariablecostsareconstantwithintherelevantrange.,FixedMonthlyUtilityCharge固定月费,VariableCostperKW每千瓦变动成本,Activity(KilowattHours)千瓦数,TotalUtilityCost电费,Amixedcosthasbothfixedandvariablecomponents.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,VariableCostperKW,Activity(KilowattHours),TotalUtilityCost,MixedCosts混合成本,Totalmixedcost,MixedCostsExample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？,AnalysisofMixedCosts混合成本分析,Eachaccountisclassifiedaseithervariableorfixedbasedontheanalystsknowledgeofhowtheaccountbehaves.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,LearningObjective2学习目的2,Useascattergraphplottodiagnosecostbehavior.散点图分析成本法,Plotthedatapointsonagraph(totalcostvs.activity).在成本与作业的坐标图上画出各个历史数据点。,TheScattergraphMethod散点图法,TheScattergraphMethod散点图法,Drawalinethroughthedatapointswithaboutanequalnumbersofpointsaboveandbelowtheline.在点阵中画一条直线，使直线上下两边的点数量基本相等。,TheScattergraphMethod散点图法,Useonedatapointtoestimatethetotallevelofactivityandthetotalcost.用某一点的数据来计算总成本。,TheScattergraphMethod散点图法,Makeaquickestimateofvariablecostperunitanddeterminethecostequation.迅速估算单位变动成本并列出成本等式,Y=$10,000+$1.25X,LearningObjective3学习目的3,Analyzeamixedcostusingthehigh-lowmethod.高低点法分析混合成本,TheHigh-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,Thevariablecostperhourofmaintenanceisequaltothechangeincostdividedbythechangeinhours.每小时变动成本=成本变化量小时变化量,TheHigh-LowMethod高低点法,TotalFixedCost=TotalCostTotalVariableCost,TotalFixedCost=$9,800($8/hour800hours),TheHigh-LowMethod高低点法,QuickCheck,Salessalariesandcommissionsare$10,000when80,000unitsaresold,and$14,000when120,000unitsaresold.Usingthehigh-lowmethod,whatisthevariableportionofsalessalariesandcommission?a.$0.08perunitb.$0.10perunitc.$0.12perunitd.$0.125perunit,QuickCheck,Salessalariesandcommissionsare$10,000when80,000unitsaresold,and$14,000when120,000unitsaresold.Usingthehigh-lowmethod,whatisthevariableportionofsalessalariesandcommission?a.$0.08perunitb.$0.10perunitc.$0.12perunitd.$0.125perunit,QuickCheck,Salessalariesandcommissionsare$10,000when80,000unitsaresold,and$14,000when120,000unitsaresold.Usingthehigh-lowmethod,whatisthefixedportionofsalessalariesandcommissions?a.$2,000b.$4,000c.$10,000d.$12,000,QuickCheck,Salessalariesandcommissionsare$10,000when80,000unitsaresold,and$14,000when120,000unitsaresold.Usingthehigh-lowmethod,whatisthefixedportionofsalessalariesandcommissions?a.$2,000b.$4,000c.$10,000d.$12,000,Least-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。,Thismethodusesallofthedatapointstoestimatethefixedandvariablecostcomponentsofamixedcost.此法使用所有点来估计混合成本的固定和变动成本组分。,Thegoalofthismethodistofitastraightlinetothedatathatminimizesthesumofthesquarederrors.此法目的是确定一直线以减少平方误差总和。,Least-SquaresRegressionMethod最小二乘回归法,Softwarecanbeusedtofitaregressionlinethroughthedatapoints.可用电脑软件做回归线。Thecostanalysisobjectiveisthesame:Y=a+bX,Least-squaresregressionalsoprovidesastatistic,calledtheR2,whichisameasureofthegoodnessoffitoftheregressionlinetothedatapoints.统计数值R2用来测定回归线与数据点的拟合优度。,01234,TotalCost总成本,10,20,0,Activity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%,andthehigherthepercentagethebetter.R2值从0%到100%。R2值越大越好。,X,Y,ComparingResultsFromtheThreeMethods三种方法比较,LearningObjective4学习目标4,Prepareanincomestatementusingthecontributionformat.用贡献毛利法制作损益表,Letsputourknowledgeofcostbehaviortoworkbypreparingacontributionformatincomestatement.,TheContributionFormat贡献毛利格式,TheContributionFormat贡献毛利格式,UsesoftheContributionFormat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).,TheContributionFormat贡献毛利格式,Appendix4A,LeastSquaresRegressionUsingMicrosoftExcel用EXCEL作最小二乘回归,LearningObjective5学习目的5,Analyzeamixedcostusingtheleast-squaresregressionmethod.用最小二乘回归法分析混合成本,SimpleRegressionAnalysisExample简单回归分析示例,Matrix,Inc.wantstoknowitsaveragefixedcostandvariablecostperunit.Usingthedatatotheright,letsseehowtodoaregressionusingMicrosoftExcel.,SimpleRegressionUsingExcel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,orR2拟和优度R2,Togetthe