管理会计ch03.ppt

Chapter 3 Measurement of Cost Behavior Learning Objective 1 Linear-Cost Behavior Relevant Range Step- and Mixed-Cost Behavior Patterns Step- and Mixed-Cost Behavior Patterns In addition to these pure versions of cost, two additional types of costs combine characteristics of both fixed- and variable-cost behavior. Step costs Mixed costs Step Costs Step costs change abruptly at intervals of activity because the resources and their costs come in indivisible chunks. Step Costs Step Costs Step Costs The total step cost at a level of activity is the amount of fixed cost appropriate for the range containing that activity level. When the steps are relatively small, the step cost behaves much like a variable cost and could be used as such for planning with little loss of accuracy. Mixed Costs Mixed costs contain elements of both fixed- and variable-cost behavior. Unlike step costs, there is usually only one relevant range of activity and one level of fixed costs in a mixed cost. Mixed Costs Learning Objective 2 Product and Service Decisions and the Value Chain Capacity Decisions What are capacity costs? Capacity costs are the fixed costs of being able to achieve a desired level of production or to provide a desired level of service. Committed Fixed Costs Committed fixed costs usually arise from the possession of facilities, equipment, and a basic organization. These are large, indivisible chunks of cost that the organization is obliged to incur or usually would not consider avoiding. Discretionary Fixed Costs Discretionary fixed costs are costs fixed at certain levels only because management decided that these levels of cost should be incurred to meet the organization’s goals. These discretionary fixed costs have no obvious relationship to levels of output activity but are determined as part of the periodic planning process. Discretionary Fixed Costs Examples ofDiscretionary Fixed Costs Cost-Control Incentives Learning Objective 3 Cost Functions The first step in est