成本性态：分析与应用

Copyright©2008,TheMcGraw-HillCompanies,Inc.McGraw-Hill/IrwinNoreen-ChapterFour第四章[2eChapter3]CostBehavior:AnalysisandUse成本性态：分析与应用Copyright©2008,TheMcGraw-HillCompanies,Inc.McGraw-Hill/Irwin4-2LearningObjective1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。Copyright©2008,TheMcGraw-HillCompanies,Inc.McGraw-Hill/Irwin4-3Recallthesummaryofourcostbehaviordiscussionfromanearlierchapter.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成本性态模式SummaryofVariableandFixedCostBehavior变动与固定成本汇总Cost成本InTotal总成本PerUnit单位成本TotalvariablecostchangesVariableasactivitylevelchanges.变动成本变动成本总额随业务量变化而变化Fixed固定成本Copyright©2008,TheMcGraw-HillCompanies,Inc.McGraw-Hill/Irwin4-4TheActivityBase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Copyright©2008,TheMcGraw-HillCompanies,Inc.McGraw-Hill/Irwin4-5MinutesTalked通话时间TotalLongDistanceTelephoneBill话费TotalVariableCostExample变动成本总额实例Avariablecostisacostwhosetotaldollaramountvariesindirectproportiontochangesintheactivitylevel.Yourtotallongdistancetelephonebillisbasedonhowmanyminutesyoutalk.您的长途电话费是与您通话的时间成正比例的Copyright©2008,TheMcGraw-HillCompanies,Inc.McGraw-Hill/Irwin4-6Recallthesummaryofourcostbehaviordiscussionfromanearlierchapter.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成本性态模式SummaryofVariableandFixedCostBehavior变动与固定成本汇总Cost成本InTotal总成本PerUnit单位成本TotalvariablecostchangesVariablecostperunitremainsthesameVariableasactivitylevelchanges.overwiderangesofactivity.变动成本变动成本总额随业务量变化而变化单位变动成本保持不变Fixed固定成本Copyright©2008,TheMcGraw-HillCompanies,Inc.McGraw-Hill/Irwin4-7MinutesTalked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。Copyright©2008,TheMcGraw-HillCompanies,Inc.McGraw-Hill/Irwin4-8ExtentofVariableCostsTheproportionofvariablecostsdiffersacrossorganizations.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Amerchandisingcompanyusuallywillhaveahighproportionofvariablecosts,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。Copyright©2008,TheMcGraw-HillCompanies,Inc.McGraw-Hill/Irwin4-9ExamplesofVariableCosts变动成本示例1.Merchandisingcompanies–costofgoodssold.商业公司：销售成本2.Manufacturingcompanies–directmaterials,directlabor,andvariableoverhead.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。Copyright©2008,TheMcGraw-HillCompanies,Inc.McGraw-Hill/Irwin4-10Volume使用量Cost成本费TrueVariableCost变动成本Directmaterialsisatrueorproportionatelyvariablecostbecausetheamountusedduringaperiodwillvaryindirectproportiontothelevelofproductionactivity.直接材料费是变动成本，因为材料用量与使用量成正比。Copyright©2008,TheMcGraw-HillCompanies,Inc.McGraw-Hill/Irwin4-11Step-VariableCosts阶梯式变动成本Activity作业Cost成本Totalcostremainsconstantwithinanarrowrangeofactivity.在一个较小的作业范围内，总成本保持不变。Copyright©2008,TheMcGraw-HillCompanies,Inc.McGraw-Hill/Irwin4-12Step-VariableCosts阶梯式变动成本Totalcostincreasestoanewhighercostforthenexthigherrangeofactivity.当作业超过某一限度时，总成本也提高到一个新水平。Copyright©2008,TheMcGraw-HillCompanies,Inc.McGraw-Hill/Irwin4-13RelevantRange相关范围Astraightlinecloselyapproximatesacurvilinearvariablecostlinewithintherelevantrange.在相关范围内，一条直线（单位变动成本固定）近似地与曲线吻合。Activity作业TotalCost总成本Economist’sCurvilinearCostFunction经济学家曲线成本函数TheLinearityAssumptionandtheRelevantRange线性假设与相关范围Accountant’sStraight-LineApproximation(constantunitvariablecost)会计的近似直线成本Copyright©2008,TheMcGraw-HillCompanies,Inc.McGraw-Hill/Irwin4-14Recallthesummaryofourcostbehaviordiscussionfromanearlierchapter.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成本性态模式SummaryofVariableandFixedCostBehavior变动与固定成本汇总Cost成本InTotal总成本PerUnit单位成本TotalvariablecostchangesVariablecostperunitremainsthesameVariableasactivitylevelchanges.overwiderangesofactivity.变动成本变动成本总额随业务量变化而变化单位变动成本保持不变TotalfixedcostremainsFixedthesameevenwhenthe固定成本activitylevelchanges.随着业务量变化，固定成本保持不变Copyright©2008,TheMcGraw-HillCompanies,Inc.McGraw-Hill/Irwin4-15NumberofLocalCallsMonthlyBasicTelephoneBillTotalFixedCostExampleAfixedcostisacostwhosetotaldollaramountremainsconstantastheactivitylevelchanges.Yourmonthlybasictelephonebillisprobablyfixedanddoesnotchangewhenyoumakemorelocalcalls.Copyright©2008,TheMcGraw-HillCompanies,Inc.McGraw-Hill/Irwin4-16Recallthesummaryofourcostbehaviordiscussionfromanearlierchapter.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成本性态模式SummaryofVariableandFixedCostBehavior变动与固定成本汇总Cost成本InTotal总成本PerUnit单位成本TotalvariablecostchangesVariablecostperunitremainsthesameVariableasactivitylevelchanges.overwiderangesofactivity.变动成本变动成本总额随业务量变化而变化单位变动成本保持不变TotalfixedcostremainsFixedcostperunitFixedthesa