会计管理英文版.pptx

Managerial Accounting and Cost Concepts;Summary of the Types of Cost Classifications ;Learning Objective 1-1;Assigning Costs to Cost Objects;Learning Objective 1-2;;Direct Materials;Direct Labor;Manufacturing Overhead;Nonmanufacturing Costs (SGA);Learning Objective 1-3; Product costs include direct materials, direct labor, and manufacturing overhead.;Quick Check ?;Quick Check ?;Prime Costs and Conversion Costs;Learning Objective 1-4;Cost Classifications for Predicting Cost Behavior;Variable Cost;Variable Cost Per Unit;The Activity Base (Cost Driver);Fixed Cost;Fixed Cost Per Unit;Examples Advertising Research and Development Public relations Management development programs;;Fixed Costs and the Relevant Range;;Cost Classifications for Predicting Cost Behavior;Quick Check ?;Quick Check ?;Fixed MonthlyUtility Charge;Mixed Costs ;Mixed Costs – An Example;Learning Objective 1-5;Scattergraph Plots – An Example;Plot the data points on a graph (Total Cost Y “dependent variable” vs. Activity X “independent variable”).;The High-Low Method – An Example;The High-Low Method – An Example;The High-Low Method – An Example;Quick Check ?; Sales salaries and commissions are $10,000 when 80,000 units are sold, and $14,000 when 120,000 units are sold. Using the high-low method, what is the variable portion of sales salaries and commission? a. $0.08 per unit b. $0.10 per unit c. $0.12 per unit d. $0.125 per unit ;Quick Check ?; Sales salaries and commissions are $10,000 when 80,000 units are sold, and $14,000 when 120,000 units are sold. Using the high-low method, what is the fixed portion of sales salaries and commissions? a. $ 2,000 b. $ 4,000 c. $10,000 d. $12,000 ;Least-Squares Regression Method;Least-Squares Regression Method;Comparing Results Fromthe Two Methods;Learning Objective 1-6;The Traditional and Contribution Formats;Uses of the Contribution Format;Learning Objective 1-7;Every decision involves a choice between at least two alte