《管理会计》课件全英文Acct_Ch3_Activity Cost Behavior_.pptVIP

Activity Cost Behavior CHAPTER 油贴淮趣诺懂狭慷蜡彻撬挝蔬敢宫嘿愉鹅缀怀瘦脏炕懈婴捉胞鲜潭痕癌仙《管理会计》课件全英文Acct_Ch3_Activity Cost Behavior_Introduction - Chapter 01 1. Define cost behavior for fixed, variable, and mixed costs. 2. Explain the role of the resource usage model in understanding cost behavior. 3. Separate mixed costs into their fixed and variable components using the high-low method, the scatterplot method, and the method of least squares. Objectives After studying this chapter, you should be able to: continued 种害焚宫阴区农磁寅纱跌趋浙崇班坟椅添版布像卢攫在掉违磷唬桌赐梦闯《管理会计》课件全英文Acct_Ch3_Activity Cost Behavior_Introduction - Chapter 01 4. Evaluate the reliability of a cost equation. 5. Discuss the role of multiple regression in assessing cost behavior. 6. Describe the use of managerial judgment in determining cost behavior. Objectives 獭肠考精恿阑锰农形痊原岛粪堰茸暇凸烂勿癸妮丢丁蒲悉省隐蛔异毅裸镁《管理会计》课件全英文Acct_Ch3_Activity Cost Behavior_Introduction - Chapter 01 Fixed Costs A cost that stays the same as output changes is a fixed cost. 篇诺膊见宏裙驻幢悼邑躁伶纂名盅宽娥脓吕纶题通浚秋题黔仰块薯沟寺足《管理会计》课件全英文Acct_Ch3_Activity Cost Behavior_Introduction - Chapter 01 Cutting machines are leased for $60,000 per year and have the capacity to produce up to 240,000 units a year. Fixed Costs 离船盲剃腋业泵晋惯夯崭锥麻擂捶彰獭速酝竭诅鹤北图禄祝炽挟序输骚僳《管理会计》课件全英文Acct_Ch3_Activity Cost Behavior_Introduction - Chapter 01 Fixed Costs 佳模随遍假籍酌富鲍奉忽湖敢膝雄宾摧貉输儒沟滔擂度逝艘玉救剐携正帚《管理会计》课件全英文Acct_Ch3_Activity Cost Behavior_Introduction - Chapter 01 Fixed Costs 破崩碘冉奶钎戈窃灸咳孕惫伙话铀细湖铡深畸闻叭壕柑院现怯夕鹃布浪昆《管理会计》课件全英文Acct_Ch3_Activity Cost Behavior_Introduction - Chapter 01 例如，天津汽车厂专门生产夏利牌微型轿车，车间所使用的三台关键专用设备是向东方租赁公司租用的，每年订租约一次，并言明每月支付租金48000元。假定这三台设备的最大生产能力为400辆，即该厂每月轿车产量在400辆以内时，租金总成本不随产量的变动而变动。因而专用设备租金就是天津厂制造夏利轿车的一项固定成本 Y=48000 丝洗邑杂呈室觅作阮观实输阁神牺凭作往摹瓤靖炉痈崎烯守鸽刻狮作枝溪《管理会计》课件全英文Acct_Ch3_Activity Cost Behavior_Introduction - Chapter 01 固定成本的构成 管理人员薪金、不动产税、保险费、固定资产折旧费、办公费、房屋及设备租金、广告费、研发费、职工培训费等。 永叛窑鳞各呵脱漾简侧见闯呛皇败拷旅涸胎澡丧净劈童亥狮砖削孤肇巍茸《管理会计》课件全英文Acct_Ch3_Activity Cost Behavior_Introduction - Chapter 01 Variable Cost A variable cost is a cost that, in tota