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1、 2005 Prentice Hall Business Publishing Introduction to Management Accounting 13 e Horngren Sundem Stratton 3 1 Copyright 2011 Pearson Education Inc publishing as Prentice Hall 3 1 Introduction to Management Accounting FIFTEENTH EDITION Charles T Horngren Stanford University Gary L Sundem University
2、 of Washington Seattle William O Stratton Dixie State College of Utah David Burgstahler University of Washington Seattle Jeff Schatzberg University of Arizona 2005 Prentice Hall Business Publishing Introduction to Management Accounting 13 e Horngren Sundem Stratton 3 2 Copyright 2011 Pearson Educati
3、on Inc publishing as Prentice Hall 3 2 Introduction to Management Accounting Chapter 3 Measurement of Cost Behavior 2005 Prentice Hall Business Publishing Introduction to Management Accounting 13 e Horngren Sundem Stratton 3 3 Copyright 2011 Pearson Education Inc publishing as Prentice Hall 3 3 When
4、 you have finished studying this chapter you should be able to 1 Explain step and mixed cost behavior 2 Explain management influences on cost behavior 3 Measure and mathematically express cost functions and use them to predict costs 4 Describe the importance of activity analysis for measuring cost f
5、unctions 5 Measure cost behavior using the engineering analysis account analysis high low visual fit and least squares regression methods Chapter 3 Learning Objectives 2005 Prentice Hall Business Publishing Introduction to Management Accounting 13 e Horngren Sundem Stratton 3 4 Copyright 2011 Pearso
6、n Education Inc publishing as Prentice Hall 3 4 Linear Cost Behavior Costs are assumed to be fixed or variable within the relevant range of activity 2005 Prentice Hall Business Publishing Introduction to Management Accounting 13 e Horngren Sundem Stratton 3 5 Copyright 2011 Pearson Education Inc pub
7、lishing as Prentice Hall 3 5 Step Cost Behavior Patterns Step costs change abruptly at intervals of activity because the resources and their costs come in indivisible chunks Learning Objective 1 2005 Prentice Hall Business Publishing Introduction to Management Accounting 13 e Horngren Sundem Stratto
8、n 3 6 Copyright 2011 Pearson Education Inc publishing as Prentice Hall 3 6 Step Cost Behavior Patterns 2005 Prentice Hall Business Publishing Introduction to Management Accounting 13 e Horngren Sundem Stratton 3 7 Copyright 2011 Pearson Education Inc publishing as Prentice Hall 3 7 Mixed Cost Behavi
9、or Patterns Mixed costs contain elements of both fixed and variable cost behavior The fixed cost element is unchanged over a range of cost driver activity The variable cost element varies proportionately with cost driver activity 2005 Prentice Hall Business Publishing Introduction to Management Acco
10、unting 13 e Horngren Sundem Stratton 3 8 Copyright 2011 Pearson Education Inc publishing as Prentice Hall 3 8 Mixed Cost Behavior Patterns Mixed costs contain elements of both fixed and variable costs The fixed cost element is unchanged over a range of cost driver activity levels The variable cost e
11、lement of the mixed cost varies proportionately with cost driver activity within the relevant range 2005 Prentice Hall Business Publishing Introduction to Management Accounting 13 e Horngren Sundem Stratton 3 9 Copyright 2011 Pearson Education Inc publishing as Prentice Hall 3 9 Policies to create i
12、ncentives to control costs Product or service attributes Capacity Technology Learning Objective 2 Management s Influence on Cost Behavior 2005 Prentice Hall Business Publishing Introduction to Management Accounting 13 e Horngren Sundem Stratton 3 10 Copyright 2011 Pearson Education Inc publishing as
13、 Prentice Hall 3 10 Capacity Decisions They are the fixed costs of being able to achieve a desired level of production or to provide a desired level of service while maintaining product or service attributes 2005 Prentice Hall Business Publishing Introduction to Management Accounting 13 e Horngren S
14、undem Stratton 3 11 Copyright 2011 Pearson Education Inc publishing as Prentice Hall 3 11 Committed Fixed Costs Salaries of key personnel Committed fixed costs arise from the possession of facilities equipment and a basic organization Lease payments Property taxes 2005 Prentice Hall Business Publish
15、ing Introduction to Management Accounting 13 e Horngren Sundem Stratton 3 12 Copyright 2011 Pearson Education Inc publishing as Prentice Hall 3 12 Discretionary Fixed Costs Discretionary fixed costs are costs fixed at certain levels only because management decided that these levels of cost should be
16、 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 Each planning period management will determine how much to spend on discretionary items These costs then become fixed until the next planning period 2005 Prentice Hall Business Publishing Introduction to Management Accounting 13 e Horngren Sundem Stratton 3 13 Copyright 2011 Pearson Education Inc publishin
