【正文】 0 30 C on t r i bu t i on m a r gi n 4 0 , 0 0 0$ 20$ 貢獻毛利Le s s : Fi x e d c os t s 3 0 , 0 0 0 N e t op e r a t i ng i nc om e 1 0 , 0 0 0$ The contribution margin format emphasizes cost behavior. Contribution margin covers fixed costs and provides for ine. Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 451 Uses of the Contribution Format貢獻毛利格式 The contribution ine statement format is used as an internal planning and decision making tool. We will use this approach for: 貢獻毛利法是內(nèi)部規(guī)劃和作決定的一種工具。用于以下幾章： analysis (Chapter 6). (Chapter 9). reporting of profit data (Chapter 12). decisions such as pricing and makeorbuy analysis (Chapter 13). Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 452 The Contribution Format貢獻毛利格式 C o m p a r i s o n o f t h e C o n t r i b u t i o n I n c o m e S t a t e m e n t w i t h t h e T r a d i t i o n a l I n c o m e S t a t e m e n t T r a d it io n a l A p p r o a c h C o n t r i b u t i o n A p p r o a c h ( c o s t s o r g a n i z e d b y f u n c t i o n ) ( c o s t s o r g a n i z e d b y b e h a v i o r )傳統(tǒng)方法（成本按功能分） 貢獻毛利法（成本按性態(tài)分）S a l e s 1 0 0 , 0 0 0$ S a l e s 1 0 0 , 0 0 0$ L e s s c o s t o f g o o d s s o l d 7 0 , 0 0 0 L e s s v a r i a b l e e x p e n s e s6 0 , 0 0 0 G r o s s m a r g i n 3 0 , 0 0 0$ C o n t r i b u t i o n m a r g i n 4 0 , 0 0 0$ L e s s o p e r a t i n g e x p e n s e s 2 0 , 0 0 0 L e s s f i x e d e x p e n s e s 3 0 , 0 0 0 N e t o p e r a t i n g i n c o m e 1 0 , 0 0 0$ N e t o p e r a t i n g i n c o m e 1 0 , 0 0 0$ Used primarily for external reporting. 主要用于對外報表 Used primarily by management. 主要管理人員使用 Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin Appendix 4A Least Squares Regression Using Microsoft Excel 用 EXCEL作最小二乘回歸 Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 454 Learning Objective 5 學習目的 5 Analyze a mixed cost using the leastsquares regression method. 用最小二乘回歸法 分析混合成本 Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 455 Simple Regression Analysis Example 簡單回歸分析示例 Matrix, Inc. wants to know its average fixed cost and variable cost per unit. Using the data to the right, let’s see how to do a regression using Microsoft Excel. Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 456 Simple Regression Using Excel 采用 EXCEL做簡單回歸 You will need three pieces of information from your regression analysis: 需以下三點信息： 1. Estimated Variable Cost per Unit (line slope) 斜率 2. Estimated Fixed Costs (line intercept) 截矩 3. Goodness of fit, or R2 擬和優(yōu)度 R2 To get these three pieces information we will need to use three different Excel functions. LINEST, INTERCEPT, RSQ三種 EXCEL功能 Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 457 Simple Regression Using Excel 采用 EXCEL做簡單回歸 Place your cursor in cell F4 and press the = key. Click on the pull down menu and scroll down to “More Functions . . .” Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 458 Simple Regression Using Excel 采用 EXCEL做簡單回歸 Scroll down to the “Statistical”, functions. Now scroll down the statistical functions until you highlight “SLOPE” Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 459 Simple Regression Using Excel 采用 EXCEL做簡單回歸 1. In the Known_y’s box, enter C4:C19 for the range. 2. In the Known_x’s box, enter D4:D19 for the range. Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 460 Simple Regression Using Excel 采用 EXCEL做簡單回歸 1. In the Known_y’s box, enter, C4:C19 for the range. 2. In the Known_x’s box, enter, D4:D19 for the range. Here is the estimate of the slope of the line. Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 461 Simple Regression Using Excel 采用 EXCEL做簡單回歸 With your cursor in cell F5, press the = key and go to the pull down menu for special functions. Select Statistical and scroll down to highlight the INTERCEPT function. Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 462 Simple Regression Using Excel 采用 EXCEL做簡單回歸 1. In the Known_y’s box, enter C4:C19 for the range. 2. In the Known_x’s box, enter D4:D19 for the range. Here is the estimate of the fixed costs. Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 463 Simple Regression Using Excel 采用 EXCEL做簡單回歸 Finally, we will determine the “goodness of fit”, or R2, by using the RSQ function. Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 464 Simple Regression Using Excel 采用 EXCEL做簡單回歸 1. In the Known_y’s box, enter C4:C19 for the range. 2. In the Known_x’s box, enter D4:D19 for the range. Here is the estimate of R2. Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 465 End of Chapter 4 Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 466 演講完畢，謝謝觀看！