ch03天津财经大学管理会计中文版

3-1ActivityCostBehaviorCHAPTER3-21.Definecostbehaviorforfixed,variable,andmixedcosts.2.Explaintheroleoftheresourceusagemodelinunderstandingcostbehavior.3.Separatemixedcostsintotheirfixedandvariablecomponentsusingthehigh-lowmethod,thescatterplotmethod,andthemethodofleastsquares.ObjectivesAfterstudyingthischapter,youshouldbeableto:continued3-34.Evaluatethereliabilityofacostequation.5.Discusstheroleofmultipleregressioninassessingcostbehavior.6.Describetheuseofmanagerialjudgmentindeterminingcostbehavior.Objectives3-4FixedCostsAcostthatstaysthesameasoutputchangesisafixedcost.3-5Cuttingmachinesareleasedfor$60,000peryearandhavethecapacitytoproduceupto240,000unitsayear.FixedCosts3-6LeaseofMachinesNumberofUnits$60,0000N/A60,00060,000$1.0060,000120,0000.5060,000180,0000.3360,000240,0000.25UnitsCostFixedCostsTotalFixedCostGraphTotalCosts$120,000$100,000$80,000$60,000$40,000$20,000601201802400UnitsProduced(000)F=$60,0003-7LeaseofMachinesNumberofUnits$60,0000N/A60,00060,000$1.0060,000120,0000.5060,000180,0000.3360,000240,0000.25UnitsCostFixedCostsUnitFixedCostGraphCostperUnit$1.00$0.50$0.33$0.25601201802400UnitsProduced(000)3-8VariableCostAvariablecostisacostthat,intotal,variesindirectproportiontochangesinoutput.3-9Asthecuttingmachinescuteachunit,theyuse0.1kilowatt-hourat$2.00perkilowatthour.Thus,thecostofeachunitis$0.20($2x0.1).VariableCost3-10TotalVariableCostGraphCostofPowerNumberofUnits$00$012,00060,0000.2024,000120,0000.2036,000180,0000.2048,000240,0000.20UnitsCostTotalCosts0UnitsProduced(000)$48,000$36,000$24,000$12,00060120180240VariableCostYv=.20x3-11CostofPowerNumberofUnits$00$012,00060,0000.2024,000120,0000.2036,000180,0000.2048,000240,0000.20UnitsCostVariableCostUnitVariableCostGraph60120180240UnitsProduced(000)$0.40$0.30$0.20$0.100CostperUnit3-12Amixedcostisacostthathasbothafixedandavariablecomponent.3-13Salesrepresentativesoftenarepaidasalaryplusacommissiononsales.3-14InsertsSoldVariableCostofSelling40,000$20,000$30,000$50,000$1.2580,00040,00030,00070,0000.86120,00060,00030,00090,0000.75160,00080,00030,000110,0000.69200,000100,00030,000130,0000.65TotalSellingCostFixedCostofSellingSellingCostperUnitMixedCostBehaviorTotalCosts0UnitsSold(000)$130,000$110,000$90,000$70,000$50,000$30,00040801201601802003-15ActivityCostBehaviorModelInput:MaterialsEnergyLaborCapitalActivitiesActivityOutputCostBehaviorChangesinOutputChangesinInputCost3-16Flexibleresourcesareresourcesacquiredasusedandneeded.Materialsandenergyareexamples.3-17Committedresourcesaresuppliedinadvanceofusage.Buyingorleasingabuildingisanexampleofthisformofadvanceresourceacquisition.3-18Astepcostdisplaysaconstantlevelofcostforarangeofoutputandthenjumpstoahigherlevelofcostatsomepoint.Step-CostBehavior3-19CostActivityOutput(units)$5004003002001001020304050Step-CostBehavior3-20NormalOperatingRange(RelevantRange)Step-FixedCostsCost$150,000100,00050,0002,5005,0007,500ActivityUsage3-21Threeengineershiredat$50,000eachEachengineeriscapableofprocessing2,500changeorders$90,000wasspentonsuppliesfortheengineeringactivityTherewere6,000ordersprocessedThecompanycouldprocessasmanyas7,500ordersStep-CostBehavior3-22Availableorders=Ordersused+Ordersunused7,500orders=6,000orders+1,500ordersFixedengineeringrate=$150,000/7,500=$20perchangeorderVariableengineeringrate=$90,000/6,000=$15perchangeorderStep-CostBehavior3-23Therelationshipbetweenresourcessuppliedandresourcesusedisexpressedbythefollowingequation:Resourcesavailable=Resourcesused+UnusedcapacityStep-CostBehavior3-24Costoforderssupplied=Costofordersused+Costofunusedorders=[($20+$15)x6,000]+($20x1,500)=$240,000Equaltothe$150,000spentonengineersandthe$90,000spentonsupplies.The$30,000ofexcessengineeringcapacitymeansthatanewproductcouldbeintroducedwithoutincreasingcurrentspendingonengineering.Step-CostBehavior3-25TheHigh-LowMethodTheScatterplotMethodTheMethodofLeastSquaresMethodsforSeparatingMixedCostsVariableComponentFixedComponent3-26Thelinearityassumptionassumesthatvariablecostsincreaseindirectproportiontothenumberofunitsproduced(oractivityunitsused).3-27MethodsforSeparatingMixedCostsY=a+bxTotalCostTotalFixedCostVariableCostperUnitNumberofUnits3-28MonthSetupCostsSetupHoursJanuary$1,000100February1,250200March2,250300April2,500400May3,750500TheHigh-LowMethodStep1:Solveforvariablecost(b)3-29MonthSetupCostsSetupHoursJanuary$1,000100February1,250200March2,250300April2,500400May3,750500b=HighCost–LowCostHighUnits–LowUnitsTheHigh-LowMethod3-30b=HighCost–LowCostHighUnits–LowUnitsMonthSetupCostsSetupHoursJanuary$1,000100February1,250200March2,250300April2,500400May3,750500TheHigh-LowMethodb=$3,750–LowCost500–LowUnits3-31MonthSetupCostsSetupHoursJanuary$1,000100February1,250200March2,250300April2,500400May3,750500b=$3,750–LowCost500–LowUnitsb=$3,750–$1,000500–100TheHigh-LowMethod3-32b=$3,750–$1,000500–100b=$6.875Step2:Usingeitherthehighcostorlowcost,solveforthetotalfixedcost(a).TheHigh-LowMethod3-33Y=a+b(x)$3,750=a+$6.875(500)$312.50=aHighEndY=a+b(x)$1,000=a+$6.875(100)$312.50=aLowEndThecostformulausingthehigh-lowmethodis:Total