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1、第二章 成本计算和控制的要点回顾,一.成本分析与控制1.成本分析的三个视角：结构性的成本构成分析（控制对象）阶段性的差异分析（绝对控制）因果性的成本数量利润分析（相对控制）2.成本分析的两个层次：总体分析（整体报表）个体分析（成本项目分析）3.基于标准成本的差异分析的注意点：总额合理、定额准确、责任明确4.标准成本系统的缺陷,第二章内容回顾,例1：标准成本中材料费用的差异分析某企业本月实际生产A产品300件，耗用甲材料2000KG，材料单价为0.95元/KG，该企业为A产品制订的标准消耗量为6KG甲材料，标准成本管理系统对甲材料制订的标准价格为1元/KG。例2：标准成本中人工费用的差异分析续上
2、例，生产300件A产品，实际工时720 小时，支付 工资3600元。该企业的标准成本系统为A产品制订的标准工时为2.5工时，标准工资率为4元/小时。,第三章成本性态分析,Cost Behavior:Analysis and Use,本章主要内容和学习目标,1、掌握成本按性态分类（英文）2、熟悉混合成本分解的主要方法（英文）3、了解Excel在管理分析中的应用（英文举例）,Recall the summary of our cost behavior discussion from an earlier chapter.,Types of Cost Behavior Patterns,The A
3、ctivity Base,A measure of what causes the incurrence of a variable cost,Minutes Talked,Total Long DistanceTelephone Bill,True Variable Cost Example,A variable cost is a cost whose total dollar amount varies in direct proportion to changes in the activity level.Eg:Your total long distance telephone b
4、ill is based on how many minutes you talk.,Recall the summary of our cost behavior discussion from an earlier chapter.,Types of Cost Behavior Patterns,Minutes Talked,Per MinuteTelephone Charge,Variable Cost Per Unit Example,A variable cost remains constant if expressed on a per unit basis.The cost p
5、er minute talked is constant.For example,10 cents per minute.,Extent of Variable Costs,The proportion of variable costs differs across organizations.For example.,A public utility withlarge investments inequipment will tendto have fewervariable costs.,A manufacturing companywill often have manyvariab
6、le costs.,A merchandising companyusually will have a highproportion of variable costslike cost of sales.,A service companywill normally have a highproportion of variable costs.,Examples of Variable Costs,Merchandising companies cost of goods sold.Manufacturing companies direct materials,direct labor
7、,and variable overhead.Merchandising and manufacturing companies commissions,shipping costs,and clerical costs such as invoicing.Service companies supplies,travel,and clerical.,Volume,Cost,True Variable Cost,Direct materials is a true or proportionately variable cost because the amount used during a
8、 period will vary in direct proportion to the level of production activity.,Step-Variable Costs,A resource that is obtainable only in large chunks(such as maintenance workers)and whose costs increase or decrease only in response to fairly wide changes in activity is known as a step-variable cost.,St
9、ep-Variable Costs,Small changes in the level of production are not likely to have any effect on the number of maintenance workers employed.,Step-Variable Costs,Only fairly wide changes in the activity level will cause a change in the number of maintenance workers employed,Activity,Total Cost,Economi
10、stsCurvilinear Cost Function,The Linearity Assumption and the Relevant Range,Lets look at fixed cost behavior on the next screens.,Types of Cost Behavior Patterns,Number of Local Calls,Monthly Basic Telephone Bill,Total Fixed Cost Example,A fixed cost is a cost whose total dollar amount remains cons
11、tant as the activity level changes.Your monthly basic telephone bill is probably fixed and does not change when you make more local calls.,Recall the summary of our cost behavior discussion from an earlier chapter.,Types of Cost Behavior Patterns,Number of Local Calls,Monthly Basic Telephone Bill pe
12、r Local Call,Fixed Cost Per Unit Example,Average fixed costs per unit decrease as the activity level increases.The fixed cost per local call decreases as more local calls are made.,ExamplesAdvertising and Research and Development,ExamplesDepreciation on Equipment and Real Estate Taxes,Types of Fixed
13、 Costs,DiscretionaryMay be altered in the short-term by current managerial decisions,CommittedLong-term,cannot be significantly reduced in the short term.,The Trend Toward Fixed Costs,The trend in many industries is toward greater fixed costs relative to variable costs.,As machines take overmany mun
14、dane taskspreviously performedby humans,“knowledge workers”are demanded fortheir minds ratherthan their muscles,Knowledge workerstend to be salaried,highly-trained anddifficult to replace.Thecost to compensatethese valued employeesis relatively fixedrather than variable.,Is Labor a Variable or a Fix
15、ed Cost?,The behavior of wage and salary costs can differ across countries,depending on labor regulations,labor contracts,and custom.,In France,Germany,China,and Japan management has little flexibility in adjusting the size of the labor force.Labor costs are more fixed in nature.,In the United State
16、s and the United Kingdom management has greater latitude.Labor costs are more variable in nature.,Rent Cost in Thousands of Dollars,0 1,000 2,000 3,000 Rented Area(Square Feet),0,30,60,Fixed Costs and Relevant Range,90,Relevant Range,Total cost doesnt change for a wide range of activity,and then jum
17、ps to a new higher cost for the next higher range of activity.,Fixed Costs and Relevant Range,Example:Office space is available at a rental rate of$30,000 per year in increments of 1,000 square feet.As the business grows more space is rented,increasing the total cost.,The relevant range of activity
18、for a fixed cost is the range of activity over which the graph of the cost is flat.,How does this type of fixed cost differ from a step-variable cost?,Step-variable costs can be adjusted more quickly and.The width of the activity steps is much wider for the fixed cost.,Fixed Costs and Relevant Range
19、,Quick Check,Which of the following statements about cost behavior are true?Fixed costs per unit vary with the level of activity.Variable costs per unit are constant within the relevant range.Total fixed costs are constant within the relevant range.Total variable costs are constant within the releva
20、nt range.,Quick Check,Which of the following statements about cost behavior are true?Fixed costs per unit vary with the level of activity.Variable costs per unit are constant within the relevant range.Total fixed costs are constant within the relevant range.Total variable costs are constant within t
21、he relevant range.,Fixed MonthlyUtility Charge,Variable Cost per KW,Activity(Kilowatt Hours),Total Utility Cost,A mixed cost has both fixed and variablecomponents.Consider the example of utility cost.,Mixed Costs,Total mixed cost,Fixed MonthlyUtility Charge,Variable Cost per KW,Activity(Kilowatt Hou
22、rs),Total Utility Cost,Mixed Costs,Total mixed cost,Mixed Costs Example,If your fixed monthly utility charge is$40,your variable cost is$0.03 per kilowatt hour,and your monthly activity level is 2,000 kilowatt hours,what is the amount of your utility bill?,Analysis of Mixed Costs,Each account is cla
23、ssified as eithervariable or fixed based on the analysts knowledge of how the account behaves.,Cost estimates are based on an evaluation of production methods,and material,labor and overhead requirements.,Account Analysis and the Engineering Approach,Plot the data points on a graph(total cost vs.act
24、ivity).,The Scattergraph Method,The Scattergraph Method,Draw a line through the data points with about anequal numbers of points above and below the line.,The Scattergraph Method,Use one data point to estimate the total level of activity and the total cost.,The Scattergraph Method,Make a quick estim
25、ate of variable cost per unit and determine the cost equation.,Y=$10,000+$1.25X,The High-Low Method,Assume the following hours of maintenance work and the total maintenance costs for six months.,The High-Low Method,The variable cost per hour of maintenance is equal to the change in cost divided by t
26、he change in hours.,The High-Low Method,Total Fixed Cost=Total Cost Total Variable Cost,Total Fixed Cost=$9,800($8/hour 800 hours),The High-Low Method,Quick Check,Sales salaries and commissions are$10,000 when 80,000 units are sold,and$14,000 when 120,000 units are sold.Using the high-low method,wha
27、t is the variable portion of sales salaries and commission?a.$0.08 per unitb.$0.10 per unit c.$0.12 per unitd.$0.125 per unit,Quick Check,Sales salaries and commissions are$10,000 when 80,000 units are sold,and$14,000 when 120,000 units are sold.Using the high-low method,what is the variable portion
28、 of sales salaries and commission?a.$0.08 per unitb.$0.10 per unit c.$0.12 per unitd.$0.125 per unit,Quick Check,Sales salaries and commissions are$10,000 when 80,000 units are sold,and$14,000 when 120,000 units are sold.Using the high-low method,what is the fixed portion of sales salaries and commi
29、ssions?a.$2,000b.$4,000 c.$10,000d.$12,000,Quick Check,Sales salaries and commissions are$10,000 when 80,000 units are sold,and$14,000 when 120,000 units are sold.Using the high-low method,what is the fixed portion of sales salaries and commissions?a.$2,000b.$4,000 c.$10,000d.$12,000,Least-Squares R
30、egression Method,A method used to analyze mixed costs if a scattergraph plot reveals an approximately linear relationship between the X and Y variables.,This method uses all of thedata points to estimatethe fixed and variablecost components of amixed cost.,The goal of this method isto fit a straight
31、 line to thedata that minimizes thesum of the squared errors.,Least-Squares Regression Method,Software can be used to fit a regression line through the data points.The cost analysis objective is the same:Y=a+bX,Least-squares regression also provides a statistic,called the R2,that is a measure of the
32、 goodnessof fit of the regression line to the data points.,0 1 2 3 4,Total Cost,10,20,0,Activity,*,*,*,*,*,*,*,*,*,*,Least-Squares Regression Method,R2 is the percentage of the variation in total cost explained by the activity.,R2 varies from 0%to 100%,andthe higher the percentage the better.,X,Y,Co
33、mparing Results From the Three Methods,Lets put our knowledge of cost behavior to work by preparing a contribution format income statement.,The Contribution Format,Uses of the Contribution Format,The contribution income statement format is used as an internal planning and decision making tool.We wil
34、l use this approach for:Variable cost system（Chapter 4）Cost-volume-profit analysis(Chapter 5).Budgeting(Chapter 11).3.Special decisions such as pricing and make-or-buy analysis(Chapter 9).4.Segmented reporting of profit data(Chapter 11).,The Contribution Format,Appendix 5A,Least-Squares Regression U
35、sing Microsoft Excel.,Simple Regression Analysis Example,Matrix,Inc.wants to know its average fixed cost and variable cost per unit.Using the data to the right,lets see how to do a regression using Microsoft Excel.,Simple Regression Using Excel,You will need three pieces of information from your reg
36、ression analysis:Estimated Variable Cost per Unit(line slope)Estimated Fixed Costs(line intercept)Goodness of fit,or R2,To get these three pieces information we will need to use three different Excel functions.LINEST,INTERCEPT,&RSQ,Simple Regression Using Excel,Simple Regression Using Excel,Scroll d
37、own to the“Statistical”,functions.Now scroll down the statistical functions until you highlight“LINEST”,Simple Regression Using Excel,1.In the Known_ys box enter C4:C19 for the range.2.In the Known_xs box enter D4:D19 for the range.,Simple Regression Using Excel,1.In the Known_ys box enter C4:C19 fo
38、r the range.2.In the Known_xs box enter D4:D19 for the range.,Simple Regression Using Excel,With you cursor in cell F5,press the=key and go to the pull down menu for special functions.Select Statistical and scroll down to highlight the INTERCEPT function.,Simple Regression Using Excel,1.In the Known_ys box enter C4:C19 for the range.2.In the Known_xs box enter D4:D19 for the range.,Simple Regression Using Excel,Finally,we will determine the“goodness of fit”,or R2,by using the RSQ function.,
