管理会计ch03

Chapter3,MeasurementofCostBehavior,3-2,LearningObjective1,Explainstep-andmixed-costbehavior.,3-3,Linear-CostBehavior,Linear-costbehaviorcanbegraphedwithastraightlinewhenacostchangesproportionatelywithchangesinasinglecostdriver.,3-4,RelevantRange,RelevantRange,Therelevantrangespecifiesthelimitsofcost-driveractivitywithinwhichaspecificrelationshipbetweenacostanditscostdriverwillbevalid.,3-5,Step-andMixed-CostBehaviorPatterns,Apurelyfixedcostisnotaffectedbythecost-driverlevel.,Apurelyvariablecostvariesinproportiontotheselectedcostdriver.,3-6,Step-andMixed-CostBehaviorPatterns,Inadditiontothesepureversionsofcost,twoadditionaltypesofcostscombinecharacteristicsofbothfixed-andvariable-costbehavior.StepcostsMixedcosts,3-7,StepCosts,Stepcostschangeabruptlyatintervalsofactivitybecausetheresourcesandtheircostscomeinindivisiblechunks.,3-8,StepCosts,A.LeaseCost,OilandGasExplorationActivity,RelevantRange,FixedCostApproximation,ActualCostBehavior,3-9,StepCosts,B.SupermarketCheckerWageCost,ShoppersperHour,RelevantRange,VariableCostApproximation,ActualCostBehavior,40,440,3-10,StepCosts,Thetotalstepcostatalevelofactivityistheamountoffixedcostappropriatefortherangecontainingthatactivitylevel.Whenthestepsarerelativelysmall,thestepcostbehavesmuchlikeavariablecostandcouldbeusedassuchforplanningwithlittlelossofaccuracy.,3-11,MixedCosts,Mixedcostscontainelementsofbothfixed-andvariable-costbehavior.Unlikestepcosts,thereisusuallyonlyonerelevantrangeofactivityandoneleveloffixedcostsinamixedcost.,3-12,MixedCosts,FacilitiesMaintenanceDepartmentCost,NumberofPatient-DaysperMonth,$10,000,1,000,5,000,TotalVariableCost,FixedCost,RelevantRange,$5.00perPatientDay,3-13,LearningObjective2,Explainmanagementinfluencesoncostbehavior.,3-14,ProductandServiceDecisionsandtheValueChain,Managersinfluencecostbehavior.,Choiceofprocessandproductdesign,Qualitylevels,Distribution,3-15,CapacityDecisions,Whatarecapacitycosts?Capacitycostsarethefixedcostsofbeingabletoachieveadesiredlevelofproductionortoprovideadesiredlevelofservice.,3-16,CommittedFixedCosts,Committedfixedcostsusuallyarisefromthepossessionoffacilities,equipment,andabasicorganization.Thesearelarge,indivisiblechunksofcostthattheorganizationisobligedtoincurorusuallywouldnotconsideravoiding.,3-17,DiscretionaryFixedCosts,Discretionaryfixedcostsarecostsfixedatcertainlevelsonlybecausemanagementdecidedthattheselevelsofcostshouldbeincurredtomeettheorganizationsgoals.Thesediscretionaryfixedcostshavenoobviousrelationshiptolevelsofoutputactivitybutaredeterminedaspartoftheperiodicplanningprocess.,3-18,DiscretionaryFixedCosts,Eachplanningperiod,managementwilldeterminehowmuchtospendondiscretionaryitems.,Thesecoststhenbecomefixeduntilthenextplanningperiod.,3-19,ExamplesofDiscretionaryFixedCosts,Whataresomeexamples?,Advertisingandpromotion,Publicrelations,Researchanddevelopment,Charitabledonations,Employeetrainingprograms,3-20,Cost-ControlIncentives,Managersusetheirknowledgeofcostbehaviortosetcostexpectations.,Employeesmayreceiverewardsthataretiedtomeetingtheseexpectations.,3-21,LearningObjective3,Measureandmathematicallyexpresscostfunctionsandusethemtopredictcosts.,3-22,CostFunctions,Thefirststepinestimatingorpredictingcostsismeasuringcostbehaviorasafunctionofappropriatecostdrivers.Thesecondstepistousethesecostmeasurestoestimatefuturecostsatexpected,futurelevelsofcost-driveractivity.,3-23,CostFunctionEquation,Y=Totalcost,F=Fixedcost,V=Variablecostperunit,X=Cost-driveractivityinnumberofunits,3-24,CostFunctionEquation,MixedCostFunction:Y=F+VX,Themixed-costfunctioniscalledalinear-costfunction.,3-25,CriteriaforChoosingFunctions,Plausibility,Reliability,Thecostfunctionmustbebelievable.,Acostfunctionsestimatesofcostsatlevelsofactivitymustreliablyconformtoactuallyobservedcosts.,3-26,LearningObjective4,Describetheimportanceofactivityanalysisformeasuringcostfunctions.,3-27,ChoiceofCostDrivers:ActivityAnalysis,Choosingacostfunctionstartswithchoosingcostdrivers.,3-28,ChoiceofCostDrivers:ActivityAnalysis,Managersuseactivityanalysistoidentifyappropriatecostdrivers.Activityanalysisisespeciallyimportantformeasuringandpredictingcostsforwhichcostdriversarenotobvious.,3-29,ChoiceofCostDrivers:ActivityAnalysis,Whataresomecostdrivers?,Directlaborhours,Machinehours,Unitsofsales,Transactions,Workcells,Ordersize,3-30,MethodsofMeasuringCostFunctions,EngineeringanalysisAccountanalysisHigh-lowanalysisVisual-fitanalysisLeast-squaresregressionanalysis,3-31,EngineeringAnalysis,Engineeringanalysisentailsasystematicreviewofmaterials,supplies,labor,supportservices,andfacilitiesneededforproductsandservices.Itmeasurescostbehavioraccordingtowhatcostsshouldbe,notbywhatcostshavebeen.,3-32,LearningObjective5,Measurecostbehaviorusingtheaccountanalysis,high-low,visual-fit,andleast-squaresregressionmethods.,3-33,AccountAnalysis,Thesimplestmethodofaccountanalysisselectsavolume-relatedcostdriverandclassifieseachaccountasavariableorfixedcost.,3-34,High-LowMethod,Thismethodselectsthelowestandthehighestactivitylevels.Theselevelsshouldbewithintherelevantrange.Thecostschosenshouldrepresentthenormalcostincurredattheselevels.,3-35,High-LowMethodExample,HighcapacityJanuary:55,000machinehoursCostofelectricity$80,450,LowcapacitySeptember:30,000machinehoursCostofelectricity:$64,200,Whatisthevariablerate?,3-36,High-LowMethodExample,($80,450$64,200)$16,250(55,00030,000)25,000,Whatisthefixedcost,=,=.65,3-37,High-LowMethodExample,$80,450=Fixedcost+55,000($0.65)$80,450$35,750=$44,700,$64,200=Fixedcost+30,000($0.65)$64,200$19,500=$44,700,3-38,Visual-FitMethod,Inthevisual-fitmethod,thecostanalystvisuallyfitsastraightlinethroughaplotofalloftheavailabledata,notjustbetweenthehighpointandthelowpoint,makingitmorereliablethanthehigh-lowmethod.,3-39,Least-SquaresRegressionMethod,Regressionanalysismeasuresacostfunctionmoreobjectivelybyusings