暨南大学管理学院成本与管理会计课件 Chapter05.ppt

Chapter Five Learning Objective 1 Types of Cost Behavior Patterns The Activity Base True Variable Cost Example 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. Types of Cost Behavior Patterns Variable Cost Per Unit Example 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. Extent of Variable Costs Examples of Variable Costs True Variable Cost 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. Step-Variable Costs Step-Variable Costs Step-Variable Costs The Linearity Assumption and the Relevant Range Types of Cost Behavior Patterns Total Fixed Cost Example A fixed cost is a cost whose total dollar amount remains constant as the activity level changes. Your monthly basic telephone bill is probably fixed and does not change when you make more local calls. Types of Cost Behavior Patterns Fixed Cost Per Unit Example Average fixed costs per unit decrease as the activity level increases. The fixed cost per local call decreases as more local calls are made. Types of Fixed Costs The Trend Toward Fixed Costs Is Labor a Variable or a Fixed Cost? Fixed Costs and Relevant Range Fixed Costs and Relevant Range Fixed Costs and Relevant Range Quick Check ? Quick Check ? Mixed Costs Mixed Costs Mixed Costs Example Analysis of Mixed Costs Learning Objective 2 The Scattergraph Method The Scattergraph Method The Scattergraph Method The Scattergraph Method Learning Objective 3 The High-Low Method The High-Low Method The High-Low Method The High-Low Method Quick Check ? Quick Check ? Quick Check ? Quick Check ? Least-Squares Regression Method Least-Squares Regression Method Least-Squares Regression Method Comparing Results From the Thre