管理会计Ch5MgtAcctg-Werner-LiXin-97-2003ppt课件.ppt

ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse Chapter5 CostBehavior ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse LearningObjectives ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse CommonCostBehaviorPatterns LO1 LauraJorgensenisplanningaparty Sheidentifiestwomajorcosts 1 Entertainment aliveband 2 Foodanddrinks 3 650wasspentlastyearonthisparty 525forentertainment 3 125forfoodanddrinks ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse CommonCostBehaviorPatterns LO1Describethedifferencesbetweenfixedcostsandvariablecosts Costbehavioristhereactionofcoststochangesinlevelsofbusinessactivity Fixedcostsremainconstantintotalregardlessofthelevelofactivity Fixedcosts ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse CommonCostBehaviorPatterns LO1 Thespendinglimitforthisevent thisyear is 5 500 Pricesforentertainmentandfoodanddrinksareexpectedtoremainthesame 175guestsareexpectedtoattendthisyear sparty comparedto125lastyear Whatisthefixedcostperguest ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse CommonCostBehaviorPatterns LO1 125Guests175GuestsTotalfixedcost 525 525 125GuestsCostperguest 525 125 4 20 175GuestsCostperguest 525 175 3 00 ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse CommonCostBehaviorPatterns LO1 Variablecosts Variablecostsarecoststhatchangeindirectproportionwithchangesinthelevelofactivity Whatisthevariablecostperguest Costperguest 3 125 125 25 00 ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse CommonCostBehaviorPatterns LO1 Whatisthetotalvariablecostfor175guests 25 175 4 375 ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse ComparisonofCostBehaviors LO2Classifycostsbycostbehavior Themeasureofactivityisshownonthehorizontalaxis thex axis Thex axisistheindependentvariable They axisisthedependentvariable Thetypeofcostisshownontheverticalaxis they axis ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse GraphofaFixedCost LO2 ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse GraphofaVariableCost LO2 y x NumberofGuests CostofCatering ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse DeterminingTotalCost Totalcosts Fixedcosts Variablecosts ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse DeterminingTotalCost Whatisthetotalcostfor175guests Totalfixedcost 525 Totalcost 525 4375 4 900 Totalvariablecost 25 175 4 375 ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse GraphofTotalCosts ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse RelevantRange LO3Explaintheconceptofrelevantrangeanditseffectoncostbehaviorinformation Therangeofactivitywithinwhichcostbehaviorassumptionsarevalidiscalledtherelevantrange ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse RelevantRangeofFixedCosts LO3 ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse RelevantRangeofVariableCosts LO3 ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse MixedCosts LO4Describethecharacteristicsofamixedcostandthefourbasicapproachestoseparatingamixcostintoitsfixedandvariablecomponents Mixedcostscontainelementsofbothfixed andvariable costbehavior ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse GraphofaMixedCost LO4 ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse IdentifyingtheFixedandVariableElementsofaMixedCost LO4 Theengineeringapproach Scattergraphing Thehigh lowmethod Regressionanalysis ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse TheEngineeringApproach LO4 Thisapproachreliesonengineersorotherprofessionalswhoarefamiliarwiththetechnicalaspectoftheactivityandtheassociatedcost Theengineeringapproachmayemploytime and motionstudiesorotheraspectsofscientificmanagement ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse ScatterGraphing LO4 Theanalystplacesastraightlinethroughthevisualcenterofthepointsplottedonthegraph soroughlyhalfthedotsareabovethelineandhalfarebelowtheline Thescattergraphplotshistoricalactivityandcostdataonagraphtoseehowacostrelatestovariouslevelsofactivity ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse AScatterGraph LO4 ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse TheHigh LowMethod LO4 Inthehigh lowmethod onlytwoofthedatapointsareusedtodeterminethefixedandvariablecostcomponents Thehighestandlowestobservationsarepicked ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse RegressionAnalysis LO4 Regressionanalysis alsocalledtheleast squaresmethodorlinearregressionanalysis isamathematicalapproachtodeterminingfixedandvariablecostwithstatisticalaccuracy ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse RegressionAnalysis LO4 Thebasicmathematicalequationis Y a bX Y Thedependentvariablea TheYintercept ortheamountforYwhenXiszerob TheslopecoefficientX Theindependentvariable Where ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse RegressionAnalysis LO4 Whenapplyingregressionanalysistofindthefixedandvariableelementsofamixedcost thevariablesintheregressionequationaredefinedasfollows Y Totalcosta Fixedcostb UnitvariablecostX Activitylevel ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse RegressionAnalysis MicrosoftExcel sChartWizardusesafour stepsequencetodothegraphingandmathematicalcomputationstoapproximatecostsatvariouslevelsofactivity LO4 ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse ScatterGraphExample LO5Determinethefixedandvariablecomponentsofamixedcostusingscattergraphsandthehigh lowmethod ThesalesmanagerforHindsWholesaleSupplyCompanyneedstoestimatetheexpecteddeliveryvehicleoperatingcost maintenance for2010 ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse ScatterGraphExample Vehicledatafor2009 202204205301422460520 15 00011 00024 00030 00031 00026 00020 000 1 2001 0001 5001 5005001 0002 000 2 000 1 600 2 200 2 400 2 600 2 200 2 000 Trucknumber Milesdriven Packagesdelivered Maintenancecost LO5 ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse ScatterGraphExample LO5 Maintenancecostandmilesdriven ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse ScatterGraphExample Maintenancecostandmilesdriven Totalcost Fixedcost Variablecost Totalmixedcost Fixedcostelement Variablecostelement Totalmixedcost 1 100 Variablecostelement LO5 ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse ScatterGraphExample LO5 Maintenancecostandmilesdriven ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse ScatterGraphExample Maintenancecostandmilesdriven MilesCost34 000 2 7000 1 100 34 000 1 600 1 600 34 000 0 047059or4 7centspermile LO5 ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse ScatterGraphExample Maintenancecostandmilesdriven Vehiclemaintenancecost 1 100 0 047permiledriven 1 100 0 047 28 000 2 416 Whatistheestimatedmaintenancecostforatruckthatwillbedriven28 000miles LO5 ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse ScatterGraphExample Maintenancecostandpackagesdelivered LO5 ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse ScatterGraphExample LO5 Maintenancecostandpackagesdelivered ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse High LowMethodExample LO5 ManagementAccounting 2009MichaelWernerandKumenJones LiXinAccountingPublishingHouse High LowMethodExample LO5 Maintenancecostandmilesdriven Whatisthefixedcostelement ManagementAccounting 2009MichaelWern