管理会计chapter3ppt课件.ppt

Chapter3 ManagementofCostBehaviour LearningObjective1 Describehowfixedandvariablecostsbehaveandhowtousethemtopredictcosts CostClassificationsforPredictingCostBehaviour Howacostwillreacttochangesinthelevelofactivitywithintherelevantrange Totalvariablecostschangewhenactivitychanges Totalfixedcostsremainunchangedwhenactivitychanges Step VariableCosts Aresourcethatisobtainableonlyinlargechunks suchasmaintenanceworkers andwhosecostsincreaseordecreaseonlyinresponsetofairlywidechangesinactivityisknownasastep variablecost QuickCheck Whichofthefollowingstatementsaboutcostbehaviouraretrue Fixedcostsperunitvarywiththelevelofactivity Variablecostsperunitareconstantwithintherelevantrange Totalfixedcostsareconstantwithintherelevantrange Totalvariablecostsareconstantwithintherelevantrange QuickCheck Whichofthefollowingstatementsaboutcostbehaviouraretrue Fixedcostsperunitvarywiththelevelofactivity Variablecostsperunitareconstantwithintherelevantrange Totalfixedcostsareconstantwithintherelevantrange Totalvariablecostsareconstantwithintherelevantrange FixedMonthlyUtilityCharge VariableCostperKW Activity KilowattHours TotalUtilityCost Amixedcosthasbothfixedandvariablecomponents Considertheexampleofutilitycost MixedCosts Totalmixedcost FixedMonthlyUtilityCharge VariableCostperKW Activity KilowattHours TotalUtilityCost MixedCosts Totalmixedcost MixedCostsExample Ifyourfixedmonthlyinsuranceis 20 yourgascostis 1 5perKM andyourmonthlydrivingis1 000KM whatistheamountofyourdrivingcost ManagementInfluenceonCostBehavior capacitydecisionscommittedfixedcosts leasepaymentdiscretionaryfixedcosts e g ads insurancetechnologydecisinscostcontrolincentives CostFunction Whatisit Whyweneedit Formsofcostfunctiony by axy a bxHowtoestablishacostfunction activitityanalysistoidentifycostdriversandtheireffectsoncosts LearningObjective2 Explainhowtoanalyzemixedcosts AnalysisofMixedCosts Eachaccountisclassifiedaseithervariableorfixedbasedontheanalyst sknowledgeofhowtheaccountbehaves Costestimatesarebasedonanevaluationofproductionmethods andmaterial labourandoverheadrequirements AccountAnalysisandtheEngineeringApproach AccountsAnalysis Thefollowingsarethecostsforproducing2 000unitsinMarchbyABCLtd AccountsCosts1 depreciation 2 2002 rent8 0003 wages10 5004 rawmaterials16 0005 interst18006 salaries15 000 AccountsAnalysis cont Youneedtodecidetotalfixedcosts depreciation2 200rent8 000interest1 800salaries15 000 27 000unitvariablecost 26500 2000 13 25costfunctiony 27 000 13 25X EngineeringMethod whatcostsareneededbasedontheproductdesign aretheyvariableorfixedcosts e g cookadish1 apieceoffish 32 halfaglassofwine1 53 atomato 504 others1 25 wagerateforthecook 20perhour6 thecookworks6hoursperdaywhatisthecostfundtionofthisdishforoneday EngineeringMethod cont youneedtodecidetotalfixedcosts wages 20 6 120totalvariablecostspurdish 6 2y 120 6 2x Plotthedatapointsonagraph totalcostvs activity TheVisualFitMethod TheVisualFitMethod Drawalinethroughthedatapointswithaboutanequalnumbersofpointsaboveandbelowtheline TheVisualFitMethod Useonedatapointtoestimatethetotallevelofactivityandthetotalcost TheVisualFitMethod Makeaquickestimateofvariablecostperunitanddeterminethecostequation Y 10 000 1 25X TheHigh LowMethod Assumethefollowinghoursofmaintenanceworkandthetotalmaintenancecostsforsixmonths TheHigh LowMethod Thevariablecostperhourofmaintenanceisequaltothechangeincostdividedbythechangeinhours TheHigh LowMethod TotalFixedCost TotalCost TotalVariableCost TotalFixedCost 9 800 8 hour 800hours TheHigh LowMethod 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 AmethodusedtoanalyzemixedcostsifascattergraphplotrevealsanapproximatelylinearrelationshipbetweentheXandYvariables Thismethodusesallofthedatapointstoestimatethefixedandvariablecostcomponentsofamixedcost Thegoalofthismethodistofitastraightlinetothedatathatminimizesthesumofthesquarederrors 01234 TotalCost 10 20