【正文】 True Variable Cost 變動成本 Direct materials is a true or proportionately variable cost because the amount used during a period will vary in direct proportion to the level of production activity. 直接材料費是變動成本，因為材料用量與使用量成正比。 4. Service panies – supplies, travel, and clerical. 服務業(yè)：輔料，差旅費，及文本費。 Copyright 169。例如： A public utility with large investments in equipment will tend to have fewer variable costs. 公共事業(yè)單位變動成本較少 A manufacturing pany will often have many variable costs. 制造廠通常變動成本較多 A merchandising pany usually will have a high proportion of variable costs, like cost of sales. 商品公司變動成本占很大比例 如銷售成本。 Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 47 Minutes Talked通話時間 Per MinuteTelephone Charge每分鐘話費 Variable Cost Per Unit Example單位變動成本示例 A variable cost remains constant if expressed on a per unit basis. The cost per minute talked is constant. For example, 10 cents per minute. 單位成本保持不變。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 46 Recall the summary of our cost behavior discussion from an earlier chapter. 下面回顧總結一下以前學過的關于成本性態(tài)問題的討論。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 44 The Activity Base 作業(yè)基礎 A measure of what causes the incurrence of a variable cost 造成變動成本的因素 Units produced 生產件數 Miles driven 里程數 Labor hours 工時 Machine hours 小時數 Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 43 Recall the summary of our cost behavior discussion from an earlier chapter. 下面回顧總結一下以前學過的關于成本性態(tài)問題的討論。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 42 Learning Objective 1 學習目標 1 Understand how fixed and variable costs behave and how to use them to predict 成本的活動性態(tài)以及如何應用它們預測成本。Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin Noreen Chapter Four 第四章 [2e Chapter 3] Cost Behavior: Analysis and Use 成本性態(tài)：分析與應用 Copyright 169。 Copyright 169。 Cost Behavior Patterns成本性態(tài)模式 S u m m a r y o f V a r i a b l e a n d F i x e d C o s t B e h a v i o r 變動與固定成本匯總C o s t 成本 I n T o t a l總成本 P e r U n i t 單位成本T o t a l v a r i a b l e c o s t c h a n g e sV a r i a b l e a s a c t i v i t y l e v e l c h a n g e s .變動成本 變動成本總額隨業(yè)務量變化而變化F i x e d固定成本Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 45 Minutes Talked通話時間 Total Long Distance Telephone Bill話費 Total Variable Cost Example變動成本總額實例 A variable cost is a cost whose total dollar amount varies in direct proportion to changes in the activity level. Your total long distance telephone bill is based on how many minutes you talk. 您的長途電話費是與您通話的時間成正比例的 Copyright 169。 Cost Behavior Patterns成本性態(tài)模式 S u m m a r y o f V a r i a b l e a n d F i x e d C o s t B e h a v i o r 變動與固定成本匯總C o s t 成本 I n T o t a l 總成本 P e r U n i t 單位成本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 s t h e s a m eV a r i a b l e a s a c t i v i t y l e v e l c h a n g e s . o v e r w i d e r a n g e s o f a c t i v i t y .變動成本 變動成本總額隨業(yè)務量變化而變化 單位變動成本保持不變F i x e d固定成本Copyright 169。每分鐘的長途話費是固定的，例如每分鐘 10美分。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 48 Extent of Variable Costs The proportion of variable costs differs across anizations. For example . . . 變動成本所占比例隨公司不同而不同。 A service pany will normally have a high proportion of variable costs. 服務單位變動成本占很大比例。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 49 Examples of Variable Costs變動成本示例 1. Merchandising panies – cost of goods sold. 商業(yè)公司：銷售成本 2. Manufacturing panies – direct materials, direct labor, and variable overhead. 制造廠：直接材料，直接勞動力，間接費用 3. Merchandising and manufacturing panies – missions, shipping costs, and clerical costs, such as invoicing. 商品和制造企業(yè)：傭金，運費， 文本費。 Copyright 169。 Copyright 169。 Copyright 169。 Copyright 169。 Activity 作業(yè) Total Cost總成本 Economist’s Curvilinear Cost Function經濟學家曲線成本函數 The Linearity Assumption and the Relevant Range 線性假設與相關范圍 Accountant’s StraightLine Approximation (constant unit variable cost) 會計的近似直線成本 Copyright 169。 Cost Behavior Patterns成本性態(tài)模式 S u m m a r y o f V a r i a b l e a n d F i x e d C o s t B e h a v i o r 變動與固定成本匯總C o s t 成本 I n T o t a l 總成本 P e r U n i t 單位成本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 s t h e s a m eV a r i a b l e a s a c t i v i t y l e v e l c h a n g e s . o v e r w i d e r a n g e s o f a c t i v i t y .變動成本 變動成本總額隨業(yè)務量變化而變化 單位變動成本保持不變T o t a l f i x e d c o s t r e m a i n sF i x e d t h e s a m e e v e n w h e n t h e固定成本 a c t i v i t y l e v e l c h a n g e s .隨著業(yè)務量變化，固定成本保持不變Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 416 Recall the summary of our cost behavior discussion from an earlier chapter. 下面回顧總結一下以前學過的關于成本性態(tài)問題的討論。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 417 Number of Local Calls Monthly Basic Telephone Bill per Local Call Fixed Cost