【正文】 “形式上的”用當(dāng)今或歷史財(cái)務(wù)數(shù)據(jù)來預(yù)測未來的財(cái)務(wù)結(jié)果 ? Also called a “What If” analysis because it is usually done to estimate what would be the result if an event occurs. 也稱作“如果 … 怎么樣”分析，因?yàn)樗?jīng)常估計(jì)如果事件發(fā)生了，結(jié)果會是什么樣的 ? For example, what if we raised prices 10%? 例如：我們提價(jià) 10%，結(jié)果會是什么樣的？ Viability Analysis 生存分析 ? Scenario Analysis is done when there is no relevant historical data. 沒有相關(guān)歷史數(shù)據(jù)時(shí)，進(jìn)行方案分析 ? For example, if I start a new business to manufacture shoes and borrow money at 8% to fund the operation, how much profit would I have to make to [pay off the loan in two years? 例如：如果我開始經(jīng)營制造皮鞋，以 8%的利息借款開張。我需獲得多少利潤方可在 2年內(nèi)還清貸款？ 3. Cost Terms, Concepts, and Classifications 成本科目，概念以及分類 ? Manufacturing Costs 制造成本 ? Nonmanufacturing Costs 非制造成本 ? Cost Behavior 成本習(xí)性 ? Other cost classifications 其他成本分析 Manufacturing Costs 制造成本 ? Labor 勞動力 Direct 直接 Indirect間接 ? Materials 材料 Direct 直接 Indirect間接 ? Manufacturing Overhead 制造管理費(fèi) Manufacturing Costs 制造成本 ? Direct labor costs are those that can easily be traced to the manufacture of products. 直接勞動成本是在產(chǎn)品制造過程中容易被追溯的成本 ? Sometimes called “touch” labor because it “touches” the actual products made by a pany. 有時(shí)稱作“接觸”勞動成本，因?yàn)樗敖佑|”了公司生產(chǎn)中實(shí)際的產(chǎn)品 ? An example would be a factory worker. 工廠的工人就是一個(gè)例子 Manufacturing Costs 制造成本 ? A supervisor or a worker who repairs equipment throughout the business would be considered indirect labor. 生產(chǎn)中的監(jiān)工或維修工是間接勞動成本 ? Indirect labor costs cannot be traced easily to individual units of production. 間接勞動成本不能在某個(gè)生產(chǎn)單位被容易地追溯 Manufacturing Costs 制造成本 ? Direct materials bee part of the finished product and can be easily traced to the product. 直接材料是產(chǎn)品中的一部分，容易被追溯 ? An example would be cloth used to make a dress. 示例：制造西服的布料 Manufacturing Costs 制造成本 ? Indirect materials cannot be individually traced to a single product. 間接材料不能在單一產(chǎn)品中被追溯 ? For example, thread used to sew dresses. One spool may sew several dresses. It may be too costly to trace inches of thread. 示例：由于做西服的線。一軸線可能縫制幾件西服。追溯使用線的長度太費(fèi)成本 Manufacturing Costs 制造成本 ? Manufacturing overhead consists of all manufacturing costs except direct materials and direct labor. 制造管理成本包括除直接材料和直接勞動力之外的所有成本 ? Examples would be rent paid for the factory, utilities, and depreciation of factory equipment. 舉例：工廠租賃，動力費(fèi)，工廠設(shè)備的折舊 ? Also called factory overhead, factory burden, and indirect manufacturing costs. 也稱作工廠管理成本，工廠負(fù)擔(dān)，非直接制造成本 Nonmanufacturing Costs 非 制造成本 ? Selling Costs 銷售成本 ? Administrative Costs 管理成本 Nonmanufacturing Costs 非 制造成本 ? Selling or marketing costs include marketing (including missions paid to salesmen), delivery equipment, advertising, warehouse costs. 銷售或營銷成本包括市場營銷（包括支付銷售員的承諾），運(yùn)貨設(shè)備，廣告，倉儲費(fèi) Nonmanufacturing Costs 非 制造成本 ? Administrative Costs include costs of running the pany such as the owner’s salary, secretaries, depreciation of administrative equipment (puters, furniture, etc.) 管理成本包括公司運(yùn)營的成本，如：所有者的工資，秘書，管理設(shè)備（計(jì)算機(jī)，辦公家具等）的折舊 Cost Behavior 成本習(xí)性 ? Fixed Costs 固定成本 ? Variable Costs 可變成本 ? Stepvariable Costs 分步成本 ? Mixed Costs 混合成本 Cost Behavior 成本習(xí)性 ? Fixed Costs remain constant regardless of how many units are produced. 不論生產(chǎn)多少產(chǎn)品固定成本都會存在 ? Examples are rent, building depreciation, advertising. 例如：租金，建筑物折舊，廣告 Cost Behavior 成本習(xí)性 ? Variable Costs vary according to how many units are produced. 可變成本根據(jù)生產(chǎn)產(chǎn)品的數(shù)量變化 ? Examples include direct materials, direct labor, sales missions. 例如包括直接材料，直接勞動力，銷售承諾 Cost Behavior 成本習(xí)性 ? Stepvariable costs stay the same over a relevant range of production then increase/decrease at the next level of production. 分步 可變成本在相關(guān)生產(chǎn)范圍中保持一致，在下一階段有所增減 ? Salaries for supervisors might be a good example one supervisor can handle one to ten employees but a second supervisor is hired when the pany adds another five employees. 監(jiān)工的工資是個(gè)十分好的例子 一個(gè)監(jiān)工負(fù)責(zé) 1 10 位雇員，當(dāng)公司擴(kuò)大規(guī)模時(shí)，再雇傭第 2位監(jiān)工管理另外 5位雇員 Cost Behavior 成本習(xí)性 ? “ Relevant Range” is the range of activity where assumptions about a cost’s behavior are valid. “相關(guān)范圍”指的是假設(shè)成本習(xí)性可變的活動范圍 ? For example, when we produce 10,000 to 50,000 dresses, certain assumptions about our costs are valid. 例如：當(dāng)我們生產(chǎn)西裝由 10,000件到50,000件，假設(shè)成本可變 Cost Behavior 成本習(xí)性 ? Mixed Costs cannot be easily classified into fixed, variable, or stepvariable in behavior. 混合成本在習(xí)慣上不能簡單地分類到固定，可變或分步成本上 Other cost classifications 其他成本分類 ? Prime v. Period Costs 主要成本與期間成本 ? Controllable v. Noncontrollable Costs 可控成本與不可控成本 ? Differential Cost 差別成本 ? Opportunity Cost 機(jī)會成本 ? Sunk Cost 沉降成本 Other cost classifications 其他成本分類 ? Prime costs = Direct Materials plus direct labor costs. 主要成本 = 直接材料成本 + 直接勞動成本 ? Conversion costs = Direct Labor plus Manufacturing Overhead. 轉(zhuǎn)化成本 = 直接勞動成本 + 制造管理成本 Other cost classifications 其他成本分類 ? Controllable costs are those under the direct management of a pany such as labor, materials. 可控成本是那些公司直接管理的成本，如勞動力，材料 ? Noncontrollable are not subject to daytoday control such as depreciation and insurance. 不可控成本為不是日?？刂频某杀?，如折舊和保險(xiǎn) Other cost classifications 其他成本分類 ? Differential Cost is the difference in cost between two alternatives. 差異成本是兩種成本的差別 ? For example, good quality leather costs $$$ 例如：高級質(zhì)量的皮革成本 $碼。超級質(zhì)量的皮革成本 $。差異成本為 $ Other cost classifications 其他成本分類 ? Opportunity Cost is the potential benefit given up by choosing one alternative over another. 機(jī)會成本是選擇一個(gè)，放棄另外一個(gè)方案所放棄的潛在利益 ? Opportunity costs are ignored in financial records. 機(jī)會成本在財(cái)務(wù)記錄中忽略不記 Other cost classifications 其他成本分類 ? Sunk Cost has already been incurred and cannot be rec