【正文】 Cost is a measure of resources used or given up to achieve a stated purpose. Managerial Accounting Product costs are the costs a pany assigns to units produced. 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill Classifications of Costs Direct Materials Direct Labor Manufacturing Overhead Prime Cost Conversion Cost Manufacturing costs are often bined as follows: 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill Cost Classifications for Predicting Cost Behavior B e h a v i o r o f C o s t ( w i t h i n t h e r e l e v a n t r a n g e )C o s t I n T o t a l P e r U n i tV a r i a b l e T o t a l v a r i a b l e c o s t c h a n g e s V a r i a b l e c o s t p e r u n i t r e m a i n sa s a c t i v i t y l e v e l c h a n g e s . t h e s a m e o v e r w i d e r a n g e so f a c t i v i t y .F i x e d T o t a l f i x e d c o s t r e m a i n s F i x e d c o s t p e r u n i t g o e st h e s a m e e v e n w h e n t h e d o w n a s a c t i v i t y l e v e l g o e s u p . a c t i v i t y l e v e l c h a n g e s .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 Fixed Monthly Utility Charge Variable Utility Charge Activity (Kilowatt Hours) Total Utility Cost Mixed Costs bX a X Y 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill U ni t s C os tH i gh a c t i v i t y l e v e l 9 , 0 0 0 9 , 7 0 0$ Low a c t i v i t y l e v e l 5 , 0 0 0 6 , 1 0 0 C ha nge 4 , 0 0 0 3 , 6 0 0$ The HighLow Method ? Unit variable cost = $3,600 247。 40,000 units = $ per unit U ni t s C os tH i gh l e v e l 1 2 0 , 0 0 0 1 4 , 0 0 0$ Low l e v e l 8 0 , 0 0 0 1 0 , 0 0 0 C ha nge 4 0 , 0 0 0 4 , 0 0 0$ 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill 0 1 2 3 4 Total Cost 10 20 0 Activity * * * * * * * * * * LeastSquares Regression Method R2 is the percentage of the variation in total cost explained by the activity. R2 for this relationship is near 100% since the data points are very close to the regression line. X Y 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill Differential Costs and Revenues Costs and revenues that differ among alternatives. Differential revenue is: $2,000 – $1,500 = $500 Differential cost is: $300 Example: You have a job paying $1,500 per month in your hometown. You have a job offer in a neighboring city that pays $2,000 per month. The muting cost to the city is $300 per month. 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill 演講完畢，謝謝觀看！ 。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill Sunk Costs Sunk costs cannot be changed by any decision. They are not differential costs and should be ignored when making decisions. Example: You bought an automobile that cost $10,000 two years ago. The $10,000 cost is sunk because whether you drive it, park it, trade it, or sell it, you cannot change the $10,000 cost. 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill The Contribution Format C om pa r i s on of t he C ont r i but i on I nc om e S t a t e m e nt w i t h t he Tr a di t i ona l I nc om e S t a t e m e nt T r a d it io n a l A p p r o a c h C ont r i but i on A ppr oa c h ( c os t s or ga ni z e d by f unc t i on) ( c os t s or ga ni z e d by be ha v i or )S a l e s 1 0 0 , 0 0 0$ S a l e s 1 0 0 , 0 0 0$ Le s s c os t of goo ds s ol d 7 0 , 0 0 0 Le s s v a r i a bl e e x pe ns e s 6 0 , 0 0 0 G r os s m a r gi n 3 0 , 0 0 0$ C ont r i but i on m a r gi n 4 0 , 0 0 0$ Le s s ope r a t i ng e x pe ns e s 2 0 , 0 0 0 Le s s f i x e d e x pe ns e s 3 0 , 0 0 0 N e t i nc om e 1 0 , 0 0 0$ N e t i nc om e 1 0 , 0 0 0$ Used primarily for external reporting. Used primarily by management. 169。 The McGrawHill Companies, In