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1、Noreen - Chapter Four 第四章2e Chapter 3,Cost Behavior:Analysis and Use 成本性态：分析与应用,Learning Objective 1 学习目标1,Understand how fixed and variable costs behave and how to use them to predict costs.了解固定成本与变动成本的活动性态以及如何应用它们预测成本。,Recall the summary of our cost behavior discussion from an earlier chapter. 下面回
2、顾总结一下以前学过的关于成本性态问题的讨论。,Cost Behavior Patterns成本性态模式,The Activity Base 作业基础,A measure of what causes the incurrence of a variable cost 造成变动成本的因素,Minutes Talked通话时间,Total Long DistanceTelephone Bill话费,Total Variable Cost Example变动成本总额实例,A variable cost is a cost whose total dollar amount varies in dir
3、ect proportion to changes in the activity level. Your total long distance telephone bill is based on how many minutes you talk. 您的长途电话费是与您通话的时间成正比例的,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。,Cost Behavior Patterns成本性态模式,Minutes Talked通话时间,P
4、er MinuteTelephone Charge每分钟话费,Variable Cost Per Unit Example单位变动成本示例,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. 单位成本保持不变。每分钟的长途话费是固定的，例如每分钟10美分。,Extent of Variable Costs,The proportion of variable cost
5、s differs across organizations. For example . . . 变动成本所占比例随公司不同而不同。例如：,A public utility with large investments in equipment will tend to have fewervariable costs. 公共事业单位变动成本较少,A manufacturing companywill often have manyvariable costs. 制造厂通常变动成本较多,A merchandising companyusually will have a high propo
6、rtion of variable costs, like cost of sales. 商品公司变动成本占很大比例 如销售成本。,A service company will normally have a high proportion of variable costs. 服务单位变动成本占很大比例。,Examples of Variable Costs变动成本示例,1. Merchandising companies cost of goods sold. 商业公司：销售成本 2. Manufacturing companies direct materials, direct lab
7、or, and variable overhead. 制造厂：直接材料，直接劳动力，间接费用 3. Merchandising and manufacturing companies commissions, shipping costs, and clerical costs, such as invoicing. 商品和制造企业：佣金，运费， 文本费。 4. Service companies supplies, travel, and clerical. 服务业：辅料，差旅费，及文本费。,Volume使用量,Cost成本费,True Variable Cost 变动成本,Direct m
8、aterials 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. 直接材料费是变动成本，因为材料用量与使用量成正比。,Step-Variable Costs阶梯式变动成本,Activity作业,Cost成本,Total cost remainsconstant within anarrow range ofactivity. 在一个较小的作业
9、范围内，总成本保 持不变。,Step-Variable Costs阶梯式变动成本,Activity 作业,Total Cost总成本,EconomistsCurvilinear Cost Function经济学家曲线成本函数,The Linearity Assumption and the Relevant Range线性假设与相关范围,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。,Cost Behavior Patterns成本性态模式
10、,Number of Local Calls,Monthly Basic Telephone Bill,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.,Recall the summary of
11、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。,Cost Behavior Patterns成本性态模式,Number of Local Calls,Monthly Basic Telephone Bill per Local Call,Fixed Cost Per Unit Example单位固定成本示例,Average fixed costs per unit decrease as the activity level increases. The fixed cost per
12、 local call decreases as more local calls are made. 您本地通话次数越多，每次分摊的单位固定成本就降低。,Examples Advertising and Research and Development 广告和研究开发,Examples Depreciation on Equipment and Real Estate Taxes 设备折旧和房产税,Types of Fixed Costs 固定成本种类,Discretionary 任意成本 May be altered in the short term by current manager
13、ial decisions.通过当前的管理决策可以在短期内改变的。,Committed（约束性成本） Long-term, cannot be significantly reduced in the short term. 长期性的，在短期内不会降低,The Trend Toward Fixed Costs成本趋向于固定成本,The trend in many industries is toward greater fixed costs relative to variable costs. 许多行业倾向于更多固定成本,As machines take over many mundane
14、 tasks previously Performed by humans, “knowledge workers” are demanded for their minds Rather than their muscles. 机器取代人工需求更多 “脑力工人” 而不是“体力 工人”,Knowledge workers tend to be salaried, highly-trained anddifficult to replace. The cost to Compensate these valued Employees is relatively fixedrather than
15、variable. 脑力工人很难被替代，因而 补偿这些价值员工的成本费 相对固定，而不是变动。,Is Labor a Variable or a Fixed Cost?劳力是变动成本还是固定成本？,The behavior of wage and salary costs can differ across countries, depending on labor regulations, labor contracts, and custom.各国对工资给付随劳动法，劳动合同以及习俗不同而不同。,In France, Germany, China, and Japan, managemen
16、t has little flexibility in adjusting the size of the labor force. Labor costs are more fixed in nature. 在法国，德国，中国及日本，管理者不能自如调整劳力规模， 因而劳动成本比较固定。,In the United States and the United Kingdom, management has greater latitude. Labor costs are more variable in nature. 而在美国和英国，管理者有很大自由度，劳动成本更多的是 变动成本。,Rent Cost in Thousands of Dollars租金成本（千美元）,0 1,000 2,000 3,000 Rented Area (Square Feet)租房面积（平方英尺）,0,30,60,Fixed Costs and Relevant Range,90,Relevant Range,T
