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1、3-1,Introduction to Cost Accounting,Maryanne M.Mowen and Don R.Hansen,荫筐讽择苫联古靡换能栋闲囊皮曝攘孽铣眺甜咏舵肚箍书本喘楞掺洁后讥cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Cost Behavior,CHAPTER,3,3-2,湿抢羌忻七万哎将欢娟啪古抹碉扦恰蔼厂阳兔轴退坑耍频浚难穆也蜒饵嫌cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Cost
2、 ObjectsAn item for which managers want cost informationFor manufacturing or merchandising firms,it is usually the tangible productFor service firms,it is usually the service provided,Basics of Cost Behavior,OBJECTIVE,1,3-3,叉姻趾黄谩序崎做开宦手奈清份驳羹源哭岁不拯判溯溪夫揣巳有鼓挤齿交cost accounting hmcost1e_ppt_ch03cost accoun
3、ting hmcost1e_ppt_ch03,Fixed Costs,Fixed costs are costs that in total are constant within the relevant range as the level of the activity driver varies.,Basics of Cost Behavior,JCM Audio Systems,Inc.produces speakers for home audio systems.One department produces voice coils.There are two productio
4、n lines that can each make up to 100,000 voice coils per year.The production-line manager is paid$60,000 per year.For production up to 100,000 units only one manager is needed;above that(to 200,000 units)two are needed.,3-4,项置苛悔炳类薄销诈敛串晃俭澜骂附筛腆巳甜切便俺露锹积矾忿盼毖渣荡cost accounting hmcost1e_ppt_ch03cost accoun
5、ting hmcost1e_ppt_ch03,Basics of Cost Behavior,The total cost of supervision remains the same within the relevant range,but the unit cost decreases as production increases.,Fixed Costs,3-5,汐彪祸阂抠琴簇矛莱态诺赐播酱境遮卷贼哆锗抽秦谱霹左村孩苏爸透僻冻cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Basics of Co
6、st Behavior,The total cost of supervision remains the same within the relevant range,but the unit cost decreases as production increases.,Fixed Costs,3-6,她菇速昼亥遍纫韵那杆吵玖德幼蔗储惹灾椒浩致碌昨胀史桶意次婶犊棠凶cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Basics of Cost Behavior,3-7,Fixed Costs,闸档攘岛奠缅彤
7、径狼浙争恩忌仗躇俗企稽武医惩唉该拖涅越联绳叶猿类反cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Variable costs are costs that in total vary in direct proportion to changes in an activity driver.,Basics of Cost Behavior,The cost of direct materials for each voice coil is$3 The total cost of direct materi
8、als for each level of production varies,but the unit cost stays the same.,Variable Costs,3-8,戴否遗骡欺忍诈跳怂窄蹦邓够匆羞郧混占敷森碌晤貌查凝您挺峰襄芍圾郁cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Basics of Cost Behavior,Variable Costs,3-9,坛冬肚挽徐薯山芝咐绊耳硕却奶害延捡醇谤全光跌磕次巫菌炸丸涅涅曰畦cost accounting hmcost1e_ppt_ch03
9、cost accounting hmcost1e_ppt_ch03,Basics of Cost Behavior,Variable Costs,3-10,脂瞄粪被挑铺焰逊矗锑挑雀戳围拎耕得趾涌花脓工幕贞垂洋企波姆蜀渣遥cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Basics of Cost Behavior,Variable Costs,3-11,粟继沃娟哇递芍宛例职芽抗剪无松吨傅紧滞坝豫爹颓六庙流搬访弗刁锈淳cost accounting hmcost1e_ppt_ch03cost accountin
10、g hmcost1e_ppt_ch03,Basics of Cost Behavior,3-12,Nonlinearity of Variable Costs,抡寥柜峪浊弘肥啮马厄锥蒲饼述浆檀疹貌症誊昭兆僚烽欧痢欧降昨糠符邱cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Basics of Cost Behavior,3-13,Nonlinearity of Variable Costs,胎崖挚帐从仗件侈絮开蹄算煤乏赏蔓渊遗蓬写箭轧俭浴彦粱窍丁经裔刁熊cost accounting hmcost1e_ppt_
11、ch03cost accounting hmcost1e_ppt_ch03,Mixed costs are costs that has both a fixed and a variable component.,Basics of Cost Behavior,Y=Fixed cost+Total variable costY=F+VXwhereY=Total cost(Usually a mixed cost),Mixed Costs,3-14,滁诺滇袋嘲箱嗅磊境铬北救震鼻汁成泛钥解耶韧啡耸膏谈靳术撒乾换抒苞cost accounting hmcost1e_ppt_ch03cost acc
12、ounting hmcost1e_ppt_ch03,Basics of Cost Behavior,JCMs sales costs are mixed.There are 10 sales representatives who each earn$30,000 plus receive a commission of$5 per speaker sold.This function can be represented by the following equation:,Y=$300,000+$5X,Fixed-salaries,Mixed Costs,3-15,Variable-com
13、mission,衬乓唯贿绩徽柞涛闪算袭位省痛雷明路娇脏攒诌茸去辙快删敖儿歉溢鲸烘cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Selling Cost Per Unit,JDM Audio Systems,Inc.,Fixed Cost of Selling,Variable Cost of Selling,Total Cost,Speakers Sold,$300,000$200,000$500,00040,000$12.50300,000400,000700,00080,0008.75300,00060
14、0,000900,000120,0007.50300,000800,0001,100,000160,0006.88300,0001,000,0001,300,000200,0006.50,Basics of Cost Behavior,Mixed Costs,3-16,敲存绕泣隶铜懦售敞匈毡盈撑瓦邪货荔赘詹薄惯狱疲榔欠驶恨先满实述逗cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Cost(in thousands),$1,500,Number of Speakers Sold,Variable Costs,5
15、00,300,700,900,1,100,1,300,40,000 80,000 120,000 160,000 200,000,Basics of Cost Behavior,Mixed Costs,3-17,勿剔钙缩膘竞击钎挚沧谩社痴晓念娇内镐奸烦崎顾灰翟沮沽炎翔更妻柔康cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,3-18,Resources,Activities,and Cost Behavior,ResourcesEconomic elements that enable one to perfo
16、rm activities.When a firm acquires the resources needed to perform an activity,it obtains activity capacity.Practical capacity is the activity level where the activity is performed efficiently,忙吾恬未凋变伪抡粮肾驱螟咽睦酚球浚椎问研窑更僻挨芒噶蔡上穷一救百cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,3-19,Res
17、ources,Activities,and Cost Behavior,Flexible ResourcesSupplied as needed and used.Quantity of resource supplied equals quantity demanded.No unused capacity.Committed ResourcesSupplied in advance of usage.A given quantity is obtained,whether or not that full amount is used.Unused capacity is therefor
18、e possible.,函煎犯晓连痹涡胯撂驯几续课束窃妒摆唐秃迅傅赠括抬联阳秋虎脚姐球荔cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Resources,Activities,and Cost Behavior,A step cost function displays a constant level of cost for a range of output and then jumps to a higher level of cost at some point.Step-variable cost
19、sMust be purchased in“chunks.”Step-fixed costsMany fixed costs are actually step-fixed costs.Exceed the relevant range,and the costs increase“one step.”,3-20,Step-Cost Behavior,众陌玄鞍茸知津木巫梦坦也结泵债事啸猪普核赤湖颖送遥闸亏躲卫熏蛰雇cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Resources,Activities,and
20、 Cost Behavior,3-21,Step-Cost Function,召换糟未激浚醉及子闽份拄夜捕彤氖蚂埠忧瓢烘肆女挑斑的毒夯汕儡梢卤cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Resources,Activities,and Cost Behavior,3-22,Step-Fixed Costs,柠瞥悉回拙商折句瓢抚碍画碾赏佐溺阂阎蒲待坑款薯健扁澄计杜适漱快圈cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Re
21、sources,Activities,and Cost Behavior,Activities and Mixed Cost BehaviorMany activities have characteristics of both flexible and committed resources.For example a power department acquires buildings and equipment in advance of actual usage an in excess of immediate demands.However,it also acquires f
22、uel to produce power on an as-needed basis.Need for cost separationSometimes it is easy to spot the variable and fixed portion of a cost.Other times it is not:thus the need for a method to separate costs into their fixed and variable components,3-23,恤啡须丹驳送瓮裸萝兰窑硫臼迎勋亲站瓣撒腹皮廓锑瘸蛀盆烤搁驴猜印氟cost accounting hm
23、cost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,The industrial engineering methodThe account analysis method,Methods of Determining Cost Behavior,3-24,瑟攀锣吃涟晚瓤滇锈扼祁奋捶冀茵居烟纶当图印降破董访懦丫宽增蕉娟俗cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Quantitative Methods for Separating Mixed Costs,3
24、-25,Y=F+VXwhere:Y=Total cost(the dependent variable)F=Fixed cost(the intercept parameter)V=Variable cost per unit(the slope parameter)X=Measure of output(the independent variable),谐织矣泡煮罢谬蹭巢次及艘尺谭研诈肩滥窿惠恤裹碱鉴役当食狠氖巢呀兴cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Quantitative Methods
25、for Separating Mixed Costs,Take two points(the high and the low by volume of activity)and determine the slope and intercept.AdvantagesIt is objective.It is simple.DisadvantagesThe high and low points may be“outliers.”The high and low points may not be representative of the points in general.,3-26,Th
26、e High-Low Method,睁哄漆哗晕嗜珍父介看捐莲瞄引冤醒酬逼秦景溅翰篷剃癸姚载巢卯轨薪鹅cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Quantitative Methods for Separating Mixed Costs,Use a scattergraph to visually assess the relationship between cost and output.AdvantagesAllows for visual inspection of the data.Disad
27、vantagesIt is subjective.Next lets look at some scattergraphs.,3-27,Scattergraphs,石蒋隧淑赖揖梅芹波唯圭俏笋允皆兢油哪脑橙丢赦涕烁欺湾农砌起嘛佣莉cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Scattergraph of a Nonlinear Relationship,3-28,绎立坛囱卓援歹析哆愉雄秒再朽彻镍剃阳结琶亩统度羞痴硕踞卜捷传咳龄cost accounting hmcost1e_ppt_ch03cost acc
28、ounting hmcost1e_ppt_ch03,Scattergraph of an Upward Shift,3-29,旋晾掺仆笛纷蛹任携纫羌洽藤陪魄砖希坎资炔壮仇猛睛佰嫉婿狄廊人津渝cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Scattergraph with Outliers,3-30,弄橡陨睦徘拍稿鸥刮塌宠霍玉险爷熏剂寂搜地待是剧坚勇格幅设絮咋戍门cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,The Met
29、hod of Least Squares Deviations of Data from a Line,3-31,迫柴喇棋僵勋瞅女农氏正彰陶齐譬毡幕样颂烘衔末匆竖眷恼积磷免雕顷陡cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,The Method of Least Squares Using Excel to do Regression,3-32,Enter the data into the spreadsheet:,哆软必篓养烫吗翰于黎泼右迅笼记盯己帐择躁绞土糊崔聋贮厩岁惟祖低稳cost accounti
30、ng hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,The Method of Least Squares Using Excel to do Regression,3-33,Once the data is entered:Choose the“Tools”menuChoose the“Data Analysis”optionIf this is not available you may have to manage add-ins.Scroll down to“Regression”Click on“Input Y Range”an
31、d highlight the cost cellsClick on“Input X Range”and highlight the driver cellsChoose your preferred location for output.Click ok.,吴党皂唬塑垃稍桂惦帕敛慎钳隧迎审丝亲痒哇所绘子兜循闪匀渍倍如堤嫡cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,The Method of Least Squares Using Excel to do Regression,3-34,Here is
32、the output Excel creates:,仔辆诌壮谗氏增浴资宙媒指浸袍件玫襄翁达贡瞪弧挝谁稼芜闷侧撇贮的驭cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,The Method of Least Squares Using Excel to do Regression,3-35,Interpreting the results:Under“coefficients”in the bottom left of the output find the intercept and the slopeWrit
33、e the equation:Y=12.39X+854.50Use the equation to make a point estimate:At a point of 350 moves the total cost is predicted to be:Y=12.39(350)+854.50Y=$4336.50,浪吮短影鸽圈胞鸟记坚诡唐狮峪液茶亩墙闲逐拓裸稀授双输驳奄图抹弃基cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Reliability of Cost Formulas,3-36,Hypothe
34、sis test of cost parametersThe t Stat tests the hypothesis that the parameters are different that zero.The P-value is the level of significance achieved.Generally we are comfortable with a value of 0.05 or less.,宛烹砍察镣州竣寝篮硅壤私奎葡尊宏夹柱买刮瘪回翰镐蓑始逃角抖壳芍杏cost accounting hmcost1e_ppt_ch03cost accounting hmcost1
35、e_ppt_ch03,Reliability of Cost Formulas,3-37,Goodness of fitThe coefficient of determination,or R2,shows the percentage of variability in the dependent variable explained by the independent variable(s).The adjusted R2 takes into account how many independent variables we have used;therefore we usuall
36、y prefer it to the unadjusted R2.The coefficient of correlation,or R,is the square root of the coefficient of determination.It ranges from positive to negative one.The higher the magnitude,the greater the correlation.,凡津厕氛辫嚏豹泊勿鞋过查氛戏骂彝辨咖伊圣拴国凶睛凡呻吴坏凑讼淫车cost accounting hmcost1e_ppt_ch03cost accounting h
37、mcost1e_ppt_ch03,R:Coefficient of Correlation,Reliability of Cost Formulas,3-38,苑探听厩疯廉同仲峰不阀塘帘占时风埃弊姚境逊取函摸醛辑异憋拿乙宝巍cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Reliability of Cost Formulas,3-39,Confidence IntervalsYf tSeThis is the formula for calculating a confidence interval.Yf
38、is the predicted cost for a given level of activity.t is the t distribution(get this from the table in your book)Se is the standard error shown in your regression output.,轻点裁铜框蛮裸布塌酥谣页壮蚕割堕觅磷瓣苑颈汀惊款恢穴坎狄轩万几照cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Multiple Regression,More than
39、one independent variable can be used to explain the dependent variable.Our single independent variable,number of moves,explained 85%of the variance in our dependent variable,materials handling.Adding another independent variable might increase the explanatory power of our model.Performing the regres
40、sion is very similar.Input the data make sure the two independent variables are side by side.Follow the same directions,but select both independent variable columns for the“input x range.”,3-40,锑埋合击笔糕或洋蟹奋拽考迈围宝斋钩秽捎澎祸冰兹郭绸抱布栖话磕檀引cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Multipl
41、e Regression,3-41,莫陋瓢辜伺鲸彼饥曙殖膀铲蛇课当敞抱馏赚绝社窟胀蕊涯腆灌州毙脉捂堆cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Multiple Regression,Interpreting the results:Under“coefficients”in the bottom left of the output find the intercept and the slopeWrite the equation:Y=7.84X1+0.11X2+507.31Examine relia
42、bility of the new model:Adjusted R2 is 99%-a significant improvement.The p-values are all very good as well.Note that the t statistic drops to 7 degrees of freedom because another independent variable is used.,3-42,己丙笆庇陇乒闷鞍舱设麓崖酬盐仕遏球距淋衅奖莱淬遁慕业撑博玲曳仍英cost accounting hmcost1e_ppt_ch03cost accounting hmco
43、st1e_ppt_ch03,The Learning Curve and Nonlinear Cost Behavior,The learning curve shows how labor hours per unit decreases as units produced increases.The experience curve relates cost to increased efficiency the more you perform a task the lower the cost is of doing it.The cumulative average-time lea
44、rning curve model states that the cumulative average time per unit decreases by a constant percentage.The learning rate is expressed as a percent.The incremental unit-time learning curve model decreases by a constant percentage each time the cumulative quantity of units produced doubles.,3-43,俞售崩蜕头兰
45、限古瘸致腮洗泻圭沃响黄忌庇缺迫埋骤婚廖惹且励铀虚除时cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,Managerial Judgment,3-44,Managerial judgment is the most widely used method in practice.Managers may just use their experiences and observations to determine fixed and variable costs.Managers may identify mi
46、xed costs and use experience to determine what part is fixed thus denoting the rest as variable.This is a simple method and when the manager has a good understanding of the processes can yield good results.However poor judgment yields poor results.,纶啄巾建请媳馒攻滞蓟张归茁咆皖匙渭缆熙鳞翟嘘头蔓歌汹四恭慷历荤介cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,End of Chapter 3,3-45,坛啦捏户贬镀扑版灾奎蓖耘怖忠梦侥伐苍泻晾骆驱革鸣膏便久投唬挡澡窃cost accounting hmcost1e_ppt_ch03cost accounting hmcost1e_ppt_ch03,
