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【正文】 characterized by: a. Unit costs that remain constant. b. Total costs that increase as activity decreases. c. Total costs that increase as activity increases. d. Total costs that remain constant. 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill Fixed costs are usually characterized by: a. Unit costs that remain constant. b. Total costs that increase as activity decreases. c. Total costs that increase as activity increases. d. Total costs that remain constant. Cost Behavior 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill Cost Behavior Variable costs are usually characterized by: a. Unit costs that decrease as activity increases. b. Total costs that increase as activity decreases. c. Total costs that increase as activity increases. d. Total costs that remain constant. 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill Variable costs are usually characterized by: a. Unit costs that decrease as activity increases. b. Total costs that increase as activity decreases. c. Total costs that increase as activity increases. d. Total costs that remain constant. Cost Behavior 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill The Linearity Assumption and the Relevant Range Activity Total Cost Economist’s Curvilinear Cost Function 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill Activity Total Cost Economist’s Curvilinear Cost Function Accountant’s StraightLine Approximation (constant unit variable cost) The Linearity Assumption and the Relevant Range 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill Activity Total Cost Relevant Range The Linearity Assumption and the Relevant Range Accountant’s StraightLine Approximation (constant unit variable cost) Economist’s Curvilinear Cost Function A straight line closely approximates a curvilinear variable cost line within the relevant range. 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill Types of Fixed Costs Fixed Costs Discretionary May be altered in the shortterm by current managerial decisions Committed Longterm, cannot be reduced in the short term. Examples Depreciation on Buildings and Equipment Examples Advertising and Research and Development 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill Trend Toward Fixed Costs Increased automation. Increase in salaried knowledge workers who are difficult to train and replace. Implications Managers are more “l(fā)ockedin” with fewer decision alternatives. Planning bees more crucial because fixed costs are difficult to change with current operating decisions. 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill Example: Office space is available at a rental rate of $30,000 per year in increments of 1,000 square feet. As the business grows more space is rented, increasing the total cost. Fixed Costs and Relevant Range Continue 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill Rent Cost in Thousands of Dollars 0 1,000 2,000 3,000 Rented Area (Square Feet) 0 30 60 Fixed Costs and Relevant Range 90 Relevant Range Total cost doesn’t change for a wide range of activity, and then jumps to a new higher cost for the next higher range of activity. 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill How does this type of fixed cost differ from a stepvariable cost? Stepvariable costs can be adjusted more quickly and . . . The width of the activity steps is much wider for the fixed cost. Fixed Costs and Relevant Range 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill A mixed cost has both fixed and variable ponents. Mixed Costs Consider the following electric utility example. 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill Fixed Monthly Utility Charge Variable Utility Charge Activity (Kilowatt Hours) Total Utility Cost Mixed Costs X Y 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill Fixed Monthly Utility Charge Variable Utility Charge Activity (Kilowatt Hours) Total Utility Cost Mixed Costs
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