管理会计我的资源horngrenima16e_ch02

IntroductiontoManagementAccounting,SIXTEENTHEDITION,GLOBALEDITION,CharlesT.Horngren,StanfordUniversityGaryL.Sundem,UniversityofWashingtonSeattleWilliamO.Stratton,DixieStateCollegeofUtahDavidBurgstahler,UniversityofWashingtonSeattleJeffSchatzberg,UniversityofArizona,IntroductiontoManagementAccounting,IntroductiontoCostBehavior(成本活动分析)andCost-VolumeRelationships(本量利关系),Chapter2,CostDrivers(成本动因)andCostBehavior,TraditionalViewofCostBehavior,Activity-BasedViewofCostBehavior(作业成本),ResourceACostDriver=UnitsofResourceOutput,ResourceBCostDriver=UnitsofResourceOutput,ActivityACostDriver=UnitsofActivityOutput,ActivityBCostDriver=UnitsofActivityOutput,ResourceBCostDriver=UnitsofResourceOutput,ResourceACostDriver=UnitsofResourceOutput,ProductorServiceCostDriver=UnitsofFinalProductorService,ProductorServiceCostDriver=OutputofFinalProductorService,LearningObjective1,CostDrivers(成本动因)andCostBehavior,Costbehavior(成本活动分析)ishowtheactivitiesofanorganizationaffectitscosts.,Costdriversaremeasuresofactivitiesthatrequiretheuseofresourcesandtherebycausecosts.,ValueChainFunctions(价值链),Costs,andCostDrivers(成本动因),ValueChainFunctionandExampleCostsExampleCostDriversResearchanddevelopmentSalariesmarketingresearchpersonnelNumberofnewproductproposalscostsofmarketsurveysSalariesofproductandprocessengineersComplexityofproposedproductsDesignofproducts,services,andprocessesSalariesofproductandprocessengineersNumberofengineeringhoursCostofcomputer-aideddesignequipmentNumberofpartsperproductUsedtodevelopprototypeofproductfortesting,ValueChainFunctions,Costs,andCostDrivers,ValueChainFunctionandExampleCostsExampleCostDriversProductionLaborwagesLaborhoursSupervisorysalariesNumberofpeoplesupervisedMaintenancewagesNumberofmechanichoursDepreciationofplantandmachineryNumberofmachinehourssuppliesEnergycostKilowatthoursMarketingCostofadvertisementsNumberofadvertisementsSalariesofmarketingpersonnel,Salesdollarstravelcosts,entertainmentcosts,ValueChainFunctions,Costs,andCostDrivers,ValuechainfunctionandExamplecostsExampleCostDriversDistributionWagesofshippingpersonnelLaborhoursTransportationcostsincludingWeightofitemsdelivereddepreciationofvehiclesandfuelCustomerserviceSalariesofservicepersonnelHoursspentservicingproductsCostsofsupplies,travelNumberofservicecalls,Variable(变动)andFixed(固定)CostBehavior,Avariablecostchangesindirectproportiontochangesinthecost-driverlevel.,Afixedcostisnotimmediatelyaffectedbychangesinthecost-driver.,Thinkofvariablecostsonaper-unitbasis.,Theper-unitvariablecostremainsunchangedregardlessofchangesinthecost-driver.,Thinkoffixedcostsonatotal-costbasis.,Totalfixedcostsremainunchangedregardlessofchangesinthecost-driver.,LearningObjective2,CostBehaviorofVariableandFixed,CostBehavior:FurtherConsiderations,Costbehaviordependsonthedecisioncontext,thecircumstancessurroundingthedecisionforwhichthecostwillbeused.Costbehavioralsodependsonmanagementdecisionsmanagementchoicesdeterminecostbehavior.,RelevantRange(相关范围),Therelevantrangeisthelimitofcost-driveractivitylevelwithinwhichaspecificrelationshipbetweencostsandthecostdriverisvalid.,Evenwithintherelevantrange,afixedcostremainsfixedonlyoveragivenperiodoftimeUsuallythebudget(预算)period.,FixedCostsandRelevantRange,20406080100,$115,000,100,000,60,000,TotalCost-DriverActivityinThousandsofCasesperMonth,TotalMonthlyFixedCosts,$115,000,100,000,60,000,20406080100,Step-andMixed-CostBehaviorPatterns,MixedCost（混合成本）:Acostthatcontainselementsofbothfixed-andvariable-costbehavior,Stepcost(阶梯成本）:Acostthatchangesabruptlyatdifferentintervalsofactivitybecausetheresourcesandtheircostscomeinindivisiblechunks.,LearningObjective3,Step-CostBehavior,Stepcosttreatedasafixedcost,Stepcosttreatedasavariablecost,2-B1,2-B1,2-B1,2-B1,2-B1,Cost-volume-profit(CVP)analysis(本量利分析方案),Managerstryingtoevaluatetheeffectsofchangesinvolumeofgoodsorservicesproducedmightbeinterestedinupwardchangessuchasincreasedsalesexpectedfromincreasesinpromotionoradvertising.ANDManagersmightbeinterestedindownwardchangessuchasdecreasedsalesexpectedduetoanewcompetitorenteringthemarketorduetoadeclineineconomicconditions.,LearningObjective4,CVPScenario(本量利分析方案),PerUnitPercentageofSalesSellingprice$1.50100%Variablecostofeachitem1.2080Sellingpricelessvariablecost$.3020%Monthlyfixedexpenses:Rent$3,000Wagesforreplenishingandservicing13,500Otherfixedexpenses1,500Totalfixedexpensespermonth$18,000,Cost-volume-profit(CVP)analysisisthestudyoftheeffectsofoutputvolumeonrevenue(sales),expenses(costs),andnetincome(netprofit).,Cost-Volume-ProfitGraph,18,000,30,000,90,000,120,000,138,000,$150,000,0,10,20,30,40,50,60,70,80,90,100,Units(thousands),Dollars,60,000,TotalExpenses,Sales,NetIncomeArea,Break-EvenPoint60,000unitsor$90,000,NetLossArea,A,C,D,B,FixedExpenses,VariableExpenses,NetIncome,Break-EvenPoint(盈亏平衡点),Thebreak-evenpointisthelevelofsalesatwhichrevenueequalsexpensesandnetincomeiszero.,Sales-Variableexpenses-FixedexpensesZeronetincome(break-evenpoint),LearningObjective5,ContributionMarginMethod(边际贡献法),$18,000fixedcosts$.30=60,000units(breakeven),ContributionmarginPerUnitSellingprice$1.50Variablecosts1.20Contributionmargin$.30,ContributionmarginratioPerUnit%Sellingprice100Variablecosts.80Contributionmargin.20,ContributionMarginMethod,$18,000fixedcosts20%(contribution-marginpercentage)=$90,000ofsalestobreakeven,60,000units$1.50=$90,000insalestobreakeven,Or,EquationMethod(公式法),Salesvariableexpensesfixedexpenses=netincome$1.50N$1.20N$18,000=0$.30N=$18,000N=$18,000$.30N=60,000Units,LetN=numberofunitstobesoldtobreakeven.,EquationMethod,S.80S$18,000=0.20S=$18,000S=$18,000.20S=$90,000,LetS=salesindollarsneededtobreakeven.,Shortcutformulas:Break-evenvolumeinunits=fixedexpensesunitcontributionmarginBreak-evenvolumeinsales=fixedexpensescontributionmarginratio,Cost-Volume-ProfitGraph,18,000,30,000,90,000,120,000,138,000,$150,000,0,10,20,30,40,50,60,70,80,90,100,Units(thousands),Dollars,60,000,TotalExpenses,Sales,NetIncomeArea,Break-EvenPoint60,000unitsor$90,000,NetLossArea,A,C,D,B,FixedExpenses,VariableExpenses,NetIncome,TargetNetProfit(目标利润),ManagersuseCVPanalysistodeterminethetotalsales,inunitsanddollars,neededToreachatargetnetprofit.,Targetsalesvariableexpensesfixedexpensestargetnetincome,$1,440permonthistheminimumacceptablenetincome.,LearningObjective6,Targetsalesvolumeinunits=(Fixedexpenses+Targetnetincome)Contributionmarginperunit,($18,000+$1,440)$.30=64,800units,TargetNetProfit,Sellingprice$1.50Variablecosts1.20Contributionmarginperunit$.30,Targetsalesdollars=salespriceXsalesvolumeinunitsTargetsalesdollars=$1.50X64,800units=$97,200.,Salesvolumeindollars=18,000+$1,440=$97,200.20,TargetNetProfit,Targetsalesvolumeindollars=Fixedexpenses+targetnetincomecontributionmarginratio,ContributionmarginratioPerUnit%Sellingprice100Variablecosts.80Contributionmargin.20,Or,OperatingLeverage(营业杠杆),Operatingleverage:afirmsratiooffixedcoststovariablecosts.,Marginofsafety(安全边际)=plannedunitsalesbreak-evensalesHowfarcansalesfallbelowtheplannedlevelbeforelossesoccur?,Highlyleveragedfirmshavehighfixedcostsandlowvariablecosts.Asmallchangeinsalesvolume=alargechangeinnetincome.,Lowleveragedfirmshavelowerfixedcostsandhighervariablecosts.Changesinsalesvolumewillhaveasmallereffectonnetincome.,2-B2,2-B2,2-B2,LearningObjective7,ContributionMargin(边际收益)andGrossMargin(毛利),SalespriceCostofgoodssold=Grossmargin,Salesprice-allvariableexpenses=Contributionmargin,PerUnitSellingprice$1.50Variablecosts(acquisitioncost)1.20Contributionmarginandgrossmarginareequal$.30,ContributionMarginandGrossMargin,ContributionGrossMarginMarginPerUnitPerUnitSales$1.50$1.50Acquisitioncostofunitsold1.201.20Variablecommission.12Totalvariableexpense$1.32Contributionmargin.18Grossmargin$.30,Supposethefirmhadtopayacommissionof$.12perunitsold.,Nonprofit(非赢利组织)Application,Supposeacityhasa$100,000lump-sumbudgetappropriationtoconductacounselingprogram.,Variablecostsperprescriptionis$400perpatientperday.,Fixedcostsare$60,000intherelevantrangeof50to150patients.,Ifthecityspendstheentirebudgetappropriation,howmanypatientscanitserveinayear?,$100,000=$400N+$60,000$400N=$100,000$60,000N=$40,000$400N=100patients,NonprofitApplication,NonprofitApplication,IfthecitycutsthetotalbudgetAppropriationby10%,howmanyPatientscanitserveinayear?,$90,000=$400N+$60,000$400N=$90,000$60,000N=$30,000$400N=75patients,Budgetafter10%Cut$100,000X(1-.1)=$90,000,SalesMixAnalysis(销售构成分析),Salesmixistherelativeproportionsorcombinationsofquantitiesofproductsthatcomprisetotalsales.,LearningObjective8,SalesMixAnalysis,RamosCompanyExample,Salesinunits300,00075,000375,000Sales$8and$5$2,400,000$375,000$2,775,000Variableexpenses$7and$32,100,000225,0002,325,000Contributionmargins$1and$2$300,000$150,000$450,000Fixedexpenses180,000Netincome$270,000,Wallets(W),KeyCases(K),Total,SalesMixAnalysis,Break-evenpointforaconstantsalesmixof4unitsofWforeveryunitofK.salesvariableexpenses-fixedexpenses=zeronetincome$8(4K)+$5(K)$7(4K)+$3(K)$180,000=032K+5K-28K-3K-180,000=06K=180,000K=30,000W=4K=120,000,LetK=numberofunitsofKtobreakeven,and4K=numberofunitsofWtobreakeven.,SalesMixAnalysis,Ifthecompanysellsonlykeycases:break-evenpoint=fixedexpensescontributionmarginperunit=$180,000$2=90,000keycases,Ifthecompanysellsonlywallets:break-evenpoint=fixedexpensescontributionmarginperunit=$180,000$1=180,000wallets,SalesMixAnalysis,Supposetotalsaleswereequaltothebudgetof375,000units.,However,Ramossoldonly50,000keycasesAnd325,000wallets.Whatisnetincome?,SalesMixAnalysis,RamosCompanyExample,Salesinunits325,00050,000375,000Sales$8and$5$2,600,000$250,000$2,850,000Var