managementaccountingchapter2作業(yè)成本性態(tài)(已修改)
2025-01-31 19:26 本頁面
【正文】 3 1 Activity Cost Behavior 作業(yè) 成本性態(tài) CHAPTER 3 2 1. Define cost behavior成本習性 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 ponents using the highlow method, the scatter plot method, and the method of least squares. Objectives continued 3 3 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 3 4 Fixed Costs A cost that stays the same as output changes is a fixed cost. 3 5 Cutting machines are leased for $60,000 per year and have the capacity to produce up to 240,000 units a year. Fixed Costs 3 6 Lease of Machines Number of Units $60,000 0 N/A 60,000 60,000 $ 60,000 120,000 60,000 180,000 60,000 240,000 Units Cost Fixed Costs Total Fixed Cost Graph Total Costs $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 60 120 180 240 0 Units Produced (000) F = $60,000 3 7 Lease of Machines Number of Units $60,000 0 N/A 60,000 60,000 $ 60,000 120,000 60,000 180,000 60,000 240,000 Units Cost Fixed Costs Unit Fixed Cost Graph Cost per Unit $ $ $ $ 60 120 180 240 0 Units Produced (000) 3 8 Variable Cost A variable cost is a cost that, in total, varies in direct proportion to changes in output. 3 9 As the cutting machines cut each unit, they use kilowatthour at $ per kilowatt hour. Thus, the cost of each unit is $ ($2 x ). Variable Cost 3 10 Total Variable Cost Graph Cost of Power Number of Units $ 0 0 $ 0 12,000 60,000 24,000 120,000 36,000 180,000 48,000 240,000 Units Cost Total Costs 0 Units Produced (000) $48,000 $36,000 $24,000 $12,000 60 120 180 240 Variable Cost Yv = .20x 3 11 Cost of Power Number of Units $ 0 0 $ 0 12,000 60,000 24,000 120,000 36,000 180,000 48,000 240,000 Units Cost Variable Cost Unit Variable Cost Graph 60 120 180 240 Units P
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