【正文】 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 466 演講完畢，謝謝觀看！ 。 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 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 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 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 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(diǎn)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 454 Learning Objective 5 學(xué)習(xí)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 452 The Contribution Format貢獻(xiàn)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(xiàn)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(bào)表 Used primarily by management. 主要管理人員使用 Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 451 Uses of the Contribution Format貢獻(xiàn)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(xiàn)毛利法是內(nèi)部規(guī)劃和作決定的一種工具。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 449 Let’s put our knowledge of cost behavior to work by preparing a contribution format ine statement. The Contribution Format貢獻(xiàn)毛利格式 Copyright 169。 Copyright 169。 X Y Copyright 169。 R2 varies from 0% to 100%, and the higher the percentage the better. R2值從 0%到 100%。 Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 445 LeastSquares Regression Method最小二乘回歸法 ? Software can be used to fit a regression line through the data 件做回歸線。 The goal of this method is to fit a straight line to the data that minimizes the sum of the squared errors. 此法目的是確定 一 直線 以減少平方誤差總和。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 444 LeastSquares Regression Method最小二乘回歸法 A method used to analyze mixed costs if a scattergraph plot reveals an approximately linear relationship between the X and Y 顯示變量 X和 Y呈線性關(guān)系時(shí)，我們用最小二乘回歸法來分析混合成本。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 442 Quick Check ? Sales salaries and missions are $10,000 when 80,000 units are sold, and $14,000 when 120,000 units are sold. Using the highlow method, what is the fixed portion of sales salaries and missions? a. $ 2,000 b. $ 4,000 c. $10,000 d. $12,000 Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 441 Quick Check ? Sales salaries and missions are $10,000 when 80,000 units are sold, and $14,000 when 120,000 units are sold. Using the highlow method, what is the variable portion of sales salaries and mission? a. $ per unit b. $ per unit c. $ per unit d. $ per unit $4,000 247。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 439 The HighLow Method高低點(diǎn)法 Y = $3,400 + $ The Cost Equation for Maintenance 維修成本公式 Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 437 The HighLow Method高低點(diǎn)法 The variable cost per hour of maintenance is equal to the change in cost divided by t