1,第六章 边际成本及本量利分析,一、成本性态： 变动成本、固定成本及混合成本 The total variable cost will be changed in proportion to output, however, the cost per unit is constant; The total fixed cost will be unaffected when the output is changing, however, the cost of per unit is changing. For example, the cost per unit will be decrease as the output increase. (The fixed cost usually is irrelevant to the decision !!!) Prime cost per unit of output should be considered to be a variable cost. It including direct material, direct labour and direct expense.,第一节 边际成本概述,2,第一节 边际成本概述, 从下例看以上三点： Direct material 3 kgs 4 per kg 12 Direct labour 6 hrs 8 per hour 48 Direct expense 10 Prime cost 70 Note: direct expense might be paid to another company for (say) polishing each product. The overheads of the business are all considered fixed, and amount to 18, 000 per month. Require calculating the cost for monthly outputs of 200 units, 300 units and 350 units.,3,第一节 边际成本概述,Units 200 300 350 Direct material 2,400 3,600 4,200 Direct labour 9,600 14,400 16,800 Direct expense 2,000 3,000 3,500 Prime cost 14,000 21,000 24,500 Fixed overheads 18,000 18,000 18,000 Total cost 32,000 39,000 42,500,4,第一节 边际成本概述,Note: prime cost has been treated as a variable cost. The total amount of prime cost has been increased in line with the increase in output. The figures can be summarised as followings: Units 200 300 350 Variable cost 14,000 21,000 24,500 Fixed cost 18,000 18,000 18,000 Total cost 32,000 39,000 42,500,5,第一节 边际成本概述,And cost per unit shown as: Units 200 300 350 Variable cost 70 70 70 Fixed cost 90 60 51.43 Total cost 160 130 121.43 Marginal cost is the part of the cost of one unit of product or service which would be avoided if that unit were not produced, or which would increase if one extra unit were produced. It is the amount of extra cost that we incur by producing one more unit of output. For example:,6,二、相关概念,Units 299 300 301 Prime cost 20930 21000 21070 Fixed o/h 18,000 18,000 18,000 Total cost 38,930 39,000 39,070. From above table, the cost of producing 1 extra unit is 39,070- 39,000 = 70 Avoidable cost emphasizes that the cost already incurred. E.g the depreciation and insurance are costs that cannot be avoided. Out-of-pocket cost emphasises that to do extra activity(kilometres), cash is needed from the pocket to pay for more it(fuel), no additional cash is needed for depreciation and insurance. In cost accounting the terms variable cost, out-of-pocket cost, and marginal cost are often used interchangeably. (Not correct technically),7,三、边际成本法概述 Introduction to Marginal Costing,Contribution（边际贡献）: Sales value less variable cost of sales. It may be expressed as total contribution, contribution per unit or as a percentage of sales. The definition of contribution refers to the variable cost of sales. 贡献毛利=收入-变动成本； 毛利=收入-销售产品成本，其中销售成本是制造成本（包括了固定的制造成本） Definition of marginal costing: The accounting system in which variable cost are charged to cost units and fixed costs of the period are written off in full against the aggregate contribution. Its specially value is in recognising cost behaviour, and hence assisting in decision making.,8,三、边际成本法概述Contrast between absorption costing and marginal costing:,With absorption costing, all costs are absorbed into the cost unit. With the marginal costing, only variable costs are absorbed into the cost unit. Under the marginal costing, the fixed cost will be deducted from contribution and then to get profit. Under the absorption costing, the stock will be valued at full production cost, inclusive of fixed overheads; however, they are only fixed production overheads. Under marginal costing, any unsold stocks will be valued at variable production cost only.,9,三、边际成本法举例 Example 1,Company X starts production on 1 January Year 1. It makes one product and budgets to make and sell 1000 units during Year 1. The product will be sold direct to the public from its factory premises. (i.e there will be no distribution costs). A selling price of 200 per unit has been set. The prime costs have been forecast as : Material 40kg0.5 kg 20 Direct labour 20 hours5hour 100 Overheads (all fixed)are budgeted 50,000. Calculate the profit using two approaches: Absorption costing approach and Marginal costing approach.,10,三、边际成本法 Example 1 (Solution) 1) Absorption approach:,The absorption rate can be calculated as followings: The budgeted hours=1,000 units*20hours=2,0000hours The absorption rate= 50,000/20,000hours= 2.5 per hour Direct Material 40kg 0.5 kg 20 Direct labour 20 hours 5hour 100 Prime cost 120 Fixed overhead 20hours* 2.5 per hour 50 Total cost 170 Sale 200 Cost of sale 170 Profit per unit 30 Total profit 30,000,11,三、边际成本法 Example 1 (Solution),2) Margina。