【正文】 ed cost using the highlow method. 高低點(diǎn)法分析混合成本 Copyright 169。 Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 438 The HighLow Method高低點(diǎn)法 Total Fixed Cost = Total Cost – Total Variable Cost Total Fixed Cost = $9,800 – ($8/hour 800 hours) Total Fixed Cost = $9,800 – $6,400 Total Fixed Cost = $3,400 Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 440 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 Copyright 169。 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$ Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 443 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. $12,000 To t a l c os t = To t a l f i x e d c os t + To t a l v a r i a bl e c os t$ 1 4 , 0 0 0 = To t a l f i x e d c os t +( $ 0 . 1 0 1 2 0 , 0 0 0 un i t s )To t a l f i x e d c os t = $ 1 4 , 0 0 0 $ 1 2 , 0 0 0To t a l f i x e d c os t = $ 2 , 0 0 0Copyright 169。 This method uses all of the data points to estimate the fixed and variable cost ponents of a mixed cost. 此法使用所有點(diǎn)來估計(jì)混合 成本的固定和變動(dòng)成本組分。 Copyright 169。 ? The cost analysis objective is the same: Y = a + bX Leastsquares regression also provides a statistic, called the R2, which is a measure of the goodness of fit of the regression line to the data points. 統(tǒng)計(jì)數(shù)值 R2 用來測定回歸線與數(shù)據(jù)點(diǎn)的擬合優(yōu)度。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 446 0 1 2 3 4 Total Cost 總成本 10 20 0 Activity 作業(yè) * * * * * * * * * * LeastSquares Regression Method最小二乘回歸法 R2 is the percentage of the variation in total cost explained by the activity. R2代表能被作業(yè)解釋的總成本變化的百分?jǐn)?shù)。 R2值越大越好。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 447 Comparing Results From the Three Methods 三種方法比較 The three methods just discussed provide slightly different estimates of the fixed and variable cost ponents of the mixed cost. This is to be expected because each method uses differing amounts of the data points to provide estimates. Leastsquares regression provides the most accurate estimate because it uses all the data 種，因?yàn)樗盟悬c(diǎn)來估算。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 448 Learning Objective 4 學(xué)習(xí)目標(biāo) 4 Prepare an ine statement using the contribution format. 用貢獻(xiàn)毛利法制作損益表 Copyright 169。 2023, The McGrawHill Companies, Inc. McGrawHill/Irwin 450 The Contribution Format貢獻(xiàn)毛利格式 To t a l U ni tS a l e s R e v e nu e 1 0 0 , 0 0 0$ 50$ Le s s : V a r i a bl e c os t s 6 0 , 0 0 0 30 C on t r i bu t i on m a r gi n 4 0 , 0 0 0$ 20$ 貢獻(xiàn)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。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 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 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 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 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 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 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 465 End of Chapter 4 Copyright 169