成本性态分析与应用
2020年7月14日星期二
Learning Objective 1 学习目标1
•Understand how fixed and variable costs behave
and how to use them to predict costs.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
Step-Variable Costs阶梯式变动成本
•Total cost increases to a new higher cost for the next higher range of activity.当作业超过某一 限度时，总成本也提高到一个新
Variable Cost Per Unit Example单位变动成本示例 A variable cost remains constant if expressed on a per unit basis. The cost per minute talked is constant. For example, 10 cents per minute. 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。
•Minutes Talked通话时间
•Per MinuteTelephone • Charge每分钟话费
Extent of Variable Costs
•The proportion of variable costs differs across organizations. For example . . . 变动成本所占比例随公司不同而不同。例如：
Total Variable Cost Example变动成本总额实例
A variable cost is a cost whose total dollar amount varies in direct proportion to changes in the activity level. Your total long distance telephone bill is based on how many minutes you talk. 您的长途电话费是与您通话 的时间成正比例的
•Units produced
生产件数
•Miles driven •里程数
•Machine hours •小时数
•A measure of what causes the
incurrence of a variable cost
•造成变动成本的因素
•Labor hours •工时
•Total Long Distance Telephone Bill话费
•
制造厂：直接材料，直接劳动力，间接费用
• 3. Merchandising and manufacturing companies
– commissions, shipping costs, and clerical
costs, such as invoicing.
•
商品和制造企业：佣金，运费， 文本费。
Examples of Βιβλιοθήκη ariable Costs变动成本示例
• 1. Merchandising companies – cost of goods
sold.
•
商业公司：销售成本
• 2. Manufacturing companies – direct materials,
direct labor, and variable overhead.
。
Cost Behavior Patterns成本性态模式
•Recall the summary of our cost behavior discussion from an earlier chapter. •下面回顾总结一下以前学过的关于成本性态问题的讨论。
The Activity Base 作业基础
•服务单位变动成本占很大比例。
•A manufacturing company will often have many variable costs. •制造厂通常变动成本较多
•A merchandising company usually will have a high •proportion of variable costs, •like cost of sales. •商品公司变动成本占很大比例 •如销售成本。
•A public utility with large •investments in equipment •will tend to have fewer variable costs. •公共事业单位变动成本较少
•A service company will •normally have a high •proportion of variable costs.
• 4. Service companies – supplies, travel, and
clerical.
•
服务业：辅料，差旅费，及文本费。
True Variable Cost 变动成本
Direct materials is a true or proportionately variable cost because the amount used during a period will vary in direct proportion to the level of production activity. 直接材料费是变动成本，因为材料用量与使用量成正比。
•Volume使用量
•Cost成本费
Step-Variable Costs 阶梯式变动成本
•Total cost remains
constant within a
narrow range of
activity. •在一个较小的作业 •范围内，总成本保
•持不变。
•Activity作业
•Cost成 本
•Minutes Talked通话时间
Cost Behavior Patterns成本性态模式
•Recall the summary of our cost behavior discussion from an earlier chapter. •下面回顾总结一下以前学过的关于成本性态问题的讨论。