管理会计我的资源horngrenima16e_ch03

,IntroductiontoManagementAccounting,SIXTEENTHEDITION,GLOBALEDITION,CharlesT.Horngren,StanfordUniversityGaryL.Sundem,UniversityofWashingtonSeattleWilliamO.Stratton,DixieStateCollegeofUtahDavidBurgstahler,UniversityofWashingtonSeattleJeffSchatzberg,UniversityofArizona,Chapter3,IntroductiontoManagementAccounting,MeasurementofCostBehavior(成本活动分析),Accountantsandmanagersoftenassumethatcostbehaviorislinearoversomerelevantrangeofactivityorcost-driverlevels.Wecangraphlinear-costbehaviorwithastraightlinebecauseweassumeeachcosttobeeitherfixedorvariable.Recallthattherelevantrangespecifiestheintervalofcost-driveractivitywithinwhichaspecificrelationshipbetweenacostanditsdriverwillbevalid.Managersusuallydefinetherelevantrangebasedontheirpreviousexperienceoperatingtheorganizationatdifferentlevelsofactivity.,CostDriversandCostBehavior,Linear-costBehavior(线形成本),Costsareassumedtobefixedorvariablewithintherelevantrangeofactivity,StepCostBehaviorPatterns(步增成本),Stepcostschangeabruptlyatintervalsofactivitybecausetheresourcesandtheircostscomeinindivisiblechunks.,StepCostBehaviorPatterns,Mixed-CostBehaviorPatterns,Mixedcostscontainelementsofbothfixed-andvariable-costbehavior.,Thefixed-costelementisunchangedoverarangeofcost-driveractivity.,Thevariable-costelementvariesproportionatelywithcost-driveractivity.,Mixed-Cost(混合成本)BehaviorPatterns,ParkviewMedicalCenterPredictedcosts=fixed+variablecosts(patient-days)Predictedcosts=$10,000+$5(4,000)Predictedcosts=$30,000,LearningObjective1,ManagementsInfluenceonCostBehavior,Policiestocreateincentivestocontrolcosts,Productandservicedecisionsandthevaluechain,Capacity,Technology,TheValueChain,Managersinfluencecostbehaviorthroughoutthevaluechainthroughtheirchoicesof:processandproductdesign,qualitylevels,productfeatures,distributionchannels,etc.Eachdecisioncontributestotheorganizationsperformance.Managersmustconsiderthecostsandbenefitsofeachdecision.,CapacityDecisions(生产能力),Whatarecapacitycosts?,Theyarethefixedcostsofbeingabletoachieveadesiredlevelofproductionortoprovideadesiredlevelofservicewhilemaintainingproductorserviceattributes.,CommittedFixedCosts(约束性固定成本),Salariesofkeypersonnel,Committedfixedcostsarisefromthepossessionoffacilities,equipment,andabasicorganization.,Leasepayments(租金),Propertytaxes(财产税),DiscretionaryFixedCosts(选择性固定成本),Discretionaryfixedcostsarecostsfixedatcertainlevelsonlybecausemanagementdecidedthattheselevelsofcostshouldbeincurredtomeettheorganizationsgoals.,Thesediscretionaryfixedcostshavenoobviousrelationshiptolevelsofoutputactivitybutaredeterminedaspartoftheperiodicplanningprocess.,Eachplanningperiod,managementwilldeterminehowmuchtospendondiscretionaryitems.Thesecoststhenbecomefixeduntilthenextplanningperiod.,ExamplesofDiscretionaryFixedCosts,Advertisingandpromotion,Researchanddevelopment,Managementsalaries,Employeetraining,ExamplesofCommittedandDiscretionaryFixedCosts,FixedCostsPlannedAmountsAdvertisingandpromotion$50,000Depreciation400,000Employeetraining100,000Managementsalaries800,000Mortgagepayment250,000Propertytaxes600,000Researchanddevelopment1,500,000Total$3,700,000,ExamplesofCommittedandDiscretionaryFixedCosts,FixedCostsPlannedAmountsCommittedDepreciation$400,000Mortgagepayment250,000Propertytaxes600,000Totalcommitted$1,250,000Discretionary(potentialsavings)Advertisingandpromotion$50,000Employeetraining100,000Managementsalaries800,000Researchanddevelopment1,500,000Totaldiscretionary$2,450,000Totalcommittedanddiscretionary$3,700,000,TechnologyDecisions,Choosingthetypeoftechnologyanorganizationwillusetoproduceproductsordeliverservicesisacriticaldecisionformanagement.Choiceoftechnology(e-commerceversusin-storeormail-ordersales)positionstheorganizationtomeetitscurrentgoalsandtorespondtochangesintheenvironment.Theuseofhigh-technologymethodsratherthanlaborusuallymeansamuchgreaterfixed-costcomponenttothetotalcost.,Cost-ControlIncentives(成本控制激励),Managersusetheirknowledgeofcostbehaviortosetcostexpectations.,EmployeesmayReceiverewardsthataretiedtomeetingtheseexpectations.,CostFunctions(成本函数),LearningObjective2,AnalgebraicequationusedbymanagerstoDescribetherelationshipbetweenacostAnditscostdriver(s).,Managerswillusecostfunctionsoftenasaplanningandcontroltool.Planningandcontrollingtheactivitiesofanorganizationrequireusefulandaccurateestimatesoffuturefixedandvariablecosts.Costmeasurementinvolvesestimatingorpredictingcostsasafunctionofappropriatecostdrivers.,CostFunctions,Understandingrelationshipsbetweencostsandtheircostdriversallowsmanagersto.,Makebetteroperating,marketing,Andproductiondecisions,Planandevaluateactions,Determineappropriatecostsforshort-runandlong-rundecisions.,CostFunctions,Thefirststepinestimatingorpredictingcostsismeasuringcostbehaviorasafunctionofappropriatecostdrivers.,Thesecondstepistousethesecostmeasurestoestimatefuturecostsatexpectedlevelsofcost-driveractivity.,CostFunctionEquation,Let:Y=TotalcostF=FixedcostV=VariablecostperunitX=Cost-driveractivityinnumberofunits,Mixed-costfunction:Y=F+VXY=$10,000+$5.00X,Themixed-costfunctioniscalledalinear-costfunction.,DevelopingCostFunctions,Plausibility(可信):,Acostfunctionsestimatesofcostsatactuallevelsofactivitymustreliablyconformwithactuallyobservedcosts.,Thecostfunctionmustbebelievable.,Reliability(可靠):,ChoiceofCostDrivers:ActivityAnalysis,Choosingacostfunctionstartswithchoosingcostdrivers.,Managersuseactivityanalysistoidentifyappropriatecostdrivers.,Activityanalysisdirectsmanagementaccountantstotheappropriatecostdriversforeachcost.,LearningObjective3,ChoiceofCostDrivers:ActivityAnalysis(作业分析),NorthwesternComputersmakestwoproducts:Mozart-PlusandPowerdrive,Inthepast,mostofthesupportcostsweretwiceasmuchaslaborcosts.,Northwesthasupgradedtheproductionfunction,whichhasincreasedsupportcostsandreducedlaborcost.,ChoiceofCostDrivers:ActivityAnalysis,Usingtheoldcostdriver,laborcost,thepredictionofsupportcostswouldbe:,Mozart-PlusPowerdriveLaborcost$8.50$130.00Supportcost:2Directlaborcost$17.00$260.00,ChoiceofCostDrivers:ActivityAnalysis,Mozart-PlusPowerdriveSupportcostat$20/component$205components$100.00$209components$180.00Differenceinpredictedsupportcost$83.00$80.00higherlower,Managerswillmakebetterdecisionswiththismoreaccurateinformation.,Usingthemoreappropriatecostdriver,thenumberofcomponentsaddedtoproducts,companiescanpredictsupportcostsmoreaccurately.,3-B1,3-B2,MethodsofMeasuringCostFunctions(成本性态分析法),1.Engineeringanalysis2.Accountanalysis3.High-lowanalysis4.Visual-fitanalysis5.Least-squaresregressionanalysis,LearningObjective5,EngineeringAnalysis(工程研究法),Engineeringanalysismeasurescostbehavioraccordingtowhatcostsshouldbe,notbywhatcostshavebeen.,Engineeringanalysisentailsasystematicreviewofmaterials,supplies,labor,supportservices,andfacilitiesneededforproductsandservices.,AccountAnalysis(帐户分析法),Thesimplestmethodofaccountanalysisselectsaplausiblecostdriverandclassifieseachaccountasavariableorfixedcost.,ParkviewMedicalCenter,AccountAnalysisExample,Fixedcostpermonth=$9,673,Variablecostperpatient-day=$27,7503,700=$7.50perpatient-day,3,700patient-days,Y=$9,673+($7.50patient-days),High-LowMethod(高低点法),Focusonthehighest-andlowest-activitypoints.,Plothistoricaldatapointsonagraph.,Highmonth:AprilMaintenancecost:$47,000Numberofpatient-days:4,900,Lowmonth:SeptemberMaintenancecost:$17,000Numberofpatient-days:1,200,High-LowMethodExample,ThepointatwhichthelineintersectstheYaxisistheintercept,F,orestimateofFixedCosts,andtheslopeofthelinemeasuresthevariablecost.,High-LowMethodExample,Variablecosts=ChangeincostschangeinactivityV=($47,000$17,000)(4,9001,200)=$30,0003,700=$8.1081,Whatisthevariablecost(V)?Usingalgebratosolveforvariableandfixedcosts.,High-LowMethodExample,F=TotalmixedcosttotalvariablecostAtX(high)F=$47,000-($8.10814,900patientdays)=$47,000$39,730=$7,270amonth,AtX(low)F=$17,000=($8.10811,200patientdays)=$17,000$9,730=$7,270amonth,Costfunctionmeasuredbyhigh-lowmethod:Y=$7,270permonth+($8.1081patient-days),Whatisthefixedcost(F)?,3-B2,3-B2,Visual-Fi