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管理会计ch03.ppt

管理会计ch03.ppt

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时间：2020-01-16

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1、Chapter3MeasurementofCostBehaviorLearningObjective1Explainstep-andmixed-costbehavior.2Linear-CostBehaviorLinear-costbehaviorcanbegraphedwithastraightlinewhenacostchangesproportionatelywithchangesinasinglecostdriver.3RelevantRangeRelevantRangeTherelevantrang

2、especifiesthelimitsofcost-driveractivitywithinwhichaspecificrelationshipbetweenacostanditscostdriverwillbevalid.4Step-andMixed-Cost BehaviorPatternsApurelyfixedcostisnotaffectedbythecost-driverlevel.Apurelyvariablecostvariesinproportiontotheselectedcostdriv

3、er.5Step-andMixed-Cost BehaviorPatternsInadditiontothesepureversionsofcost,twoadditionaltypesofcostscombinecharacteristicsofbothfixed-andvariable-costbehavior.StepcostsMixedcosts6StepCostsStepcostschangeabruptlyatintervalsofactivitybecausetheresourcesandthe

4、ircostscomeinindivisiblechunks.7StepCostsA.LeaseCostOilandGasExplorationActivityRelevantRangeFixedCostApproximationActualCostBehavior8StepCostsB.SupermarketCheckerWageCostShoppersperHourRelevantRangeVariableCostApproximationActualCostBehavior404409StepCosts

5、Thetotalstepcostatalevelofactivityistheamountoffixedcostappropriatefortherangecontainingthatactivitylevel.Whenthestepsarerelativelysmall,thestepcostbehavesmuchlikeavariablecostandcouldbeusedassuchforplanningwithlittlelossofaccuracy.10MixedCostsMixedcostscon

6、tainelementsofbothfixed-andvariable-costbehavior.Unlikestepcosts,thereisusuallyonlyonerelevantrangeofactivityandoneleveloffixedcostsinamixedcost.11MixedCostsFacilitiesMaintenanceDepartmentCostNumberofPatient-DaysperMonth$10,0001,0005,000TotalVariableCostFix

7、edCostRelevantRange$5.00perPatientDay12LearningObjective2Explainmanagementinfluencesoncostbehavior.13ProductandServiceDecisionsandtheValueChainManagersinfluencecostbehavior.ChoiceofprocessandproductdesignQualitylevelsDistribution14CapacityDecisionsWhatareca

8、pacitycosts?Capacitycostsarethefixedcostsofbeingabletoachieveadesiredlevelofproductionortoprovideadesiredlevelofservice.15CommittedFixedCostsCommittedfixedcostsusuallyarisefromthepossessionoffacilities

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