成本性态：分析与应用.pptx

Noreen - Chapter Four 第四章[2e Chapter 3];Learning Objective 1 学习目标1;Recall the summary of our cost behavior discussion from an earlier chapter. 下面回顾总结一下以前学过的关于成本性态问题的讨论。;The Activity Base 作业基础;Minutes Talked通话时间;Recall the summary of our cost behavior discussion from an earlier chapter. 下面回顾总结一下以前学过的关于成本性态问题的讨论。 ;Minutes Talked通话时间;Extent of Variable Costs;Examples of Variable Costs变动成本示例;Volume使用量;Step-Variable Costs阶梯式变动成本;Step-Variable Costs阶梯式变动成本;;Recall the summary of our cost behavior discussion from an earlier chapter. 下面回顾总结一下以前学过的关于成本性态问题的讨论。 ;Number of Local Calls;Recall the summary of our cost behavior discussion from an earlier chapter. 下面回顾总结一下以前学过的关于成本性态问题的讨论。;Number of Local Calls;Examples Advertising and Research and Development 广告和研究开发;The Trend Toward Fixed Costs成本趋向于固定成本;Is Labor a Variable or a Fixed Cost?劳力是变动成本还是固定成本？;;Fixed Costs and Relevant Range;;Quick Check ?;Quick Check ?;Fixed Monthly Utility Charge 固定月费;Fixed MonthlyUtility Charge;Mixed Costs Example混合成本 示例;Analysis of Mixed Costs混合成本 分析;Learning Objective 2 学习目的2;Plot the data points on a graph (total cost vs. activity).在成本与作业的坐标图上画出各个历史数据点。;The Scattergraph Method散点图法;The Scattergraph Method散点图法;The Scattergraph Method散点图法;Learning Objective 3 学习目的3;The High-Low Method高低点法;The High-Low Method高低点法;The High-Low Method高低点法;The High-Low Method高低点法;Quick Check ?;Quick Check ?;Quick Check ?;Quick Check ?;Least-Squares Regression Method最小二乘回归法;Least-Squares Regression Method最小二乘回归法; ;Comparing Results From the Three Methods三种方法比较;Learning Objective 4 学习目标4;Let’s put our knowledge of cost behavior to work by preparing a contribution format income statement. ;The Contribution Format贡献毛利格式;Uses of the Contribution Format贡献毛利格式;The Contribution Format贡献毛利格式;Appendix 4A;Learning Objective 5 学习目的5;Simple Regression Analysis Example简单回归分析示???;Simple Regression Using Excel采用EXCEL做简单回归;Simple Regression Using Excel采用EXCEL做简单回归;Simple Regression Using Excel采用EXCEL做简单回归;Simple Re