成本性态：分析与应用.ppt

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1、Noreen-ChapterFour第四章[2eChapter3]CostBehavior:AnalysisandUse成本性态：分析与应用LearningObjective1学习目标1Understandhowfixedandvariablecostsbehaveandhowtousethemtopredictcosts.了解固定成本与变动成本的活动性态以及如何应用它们预测成本。Recallthesummaryofourcostbehaviordiscussionfromanearlierchapter.下面回顾总结一下以前学过的关

2、于成本性态问题的讨论。CostBehaviorPatterns成本性态模式TheActivityBase作业基础Ameasureofwhatcausestheincurrenceofavariablecost造成变动成本的因素Unitsproduced生产件数Milesdriven里程数Laborhours工时Machinehours小时数MinutesTalked通话时间TotalLongDistanceTelephoneBill话费TotalVariableCostExample变动成本总额实例Avariablecostisac

3、ostwhosetotaldollaramountvariesindirectproportiontochangesintheactivitylevel.Yourtotallongdistancetelephonebillisbasedonhowmanyminutesyoutalk.您的长途电话费是与您通话的时间成正比例的Recallthesummaryofourcostbehaviordiscussionfromanearlierchapter.下面回顾总结一下以前学过的关于成本性态问题的讨论。CostBehaviorPatterns

4、成本性态模式MinutesTalked通话时间PerMinuteTelephoneCharge每分钟话费VariableCostPerUnitExample单位变动成本示例Avariablecostremainsconstantifexpressedonaperunitbasis.Thecostperminutetalkedisconstant.Forexample,10centsperminute.单位成本保持不变。每分钟的长途话费是固定的，例如每分钟10美分。ExtentofVariableCostsTheproportionofv

5、ariablecostsdiffersacrossorganizations.Forexample...变动成本所占比例随公司不同而不同。例如：Apublicutilitywithlargeinvestmentsinequipmentwilltendtohavefewervariablecosts.公共事业单位变动成本较少Amanufacturingcompanywilloftenhavemanyvariablecosts.制造厂通常变动成本较多Amerchandisingcompanyusuallywillhaveahighpro

6、portionofvariablecosts,likecostofsales.商品公司变动成本占很大比例如销售成本。Aservicecompanywillnormallyhaveahighproportionofvariablecosts.服务单位变动成本占很大比例。ExamplesofVariableCosts变动成本示例1.Merchandisingcompanies–costofgoodssold.商业公司：销售成本2.Manufacturingcompanies–directmaterials,directlabor,andva

7、riableoverhead.制造厂：直接材料，直接劳动力，间接费用3.Merchandisingandmanufacturingcompanies–commissions,shippingcosts,andclericalcosts,suchasinvoicing.商品和制造企业：佣金，运费，文本费。4.Servicecompanies–supplies,travel,andclerical.服务业：辅料，差旅费，及文本费。Volume使用量Cost成本费TrueVariableCost变动成本Directmaterialsisatr

8、ueorproportionatelyvariablecostbecausetheamountusedduringaperiodwillvaryindirectproportiontothelevelofp