copyright ©, the mcgraw-hill companies, inc.mcgraw-hill/irwin 2 cont. -1 copyright © the...

Copyright ©, The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin

2 cont. -1

Copyright © The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin

Noreen - Chapter Two (continued)

Cost Behavior:Analysis and Use

成本性态：分析与应用


2 cont. -2

Learning Objective 1 学习目标 1

Understand how fixed and Understand how fixed and variable costs behave and variable costs behave and how to use them to predict how to use them to predict costs.costs. 了解固定成本与变动了解固定成本与变动成本的活动性态以及如何成本的活动性态以及如何

应用它们预测成本。应用它们预测成本。


2 cont. -3

Recall the summary of our cost behavior discussion from an earlier chapter.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

Summary of Variable and Fixed Cost Behavior变动与固定成本汇总

Cost成本 In Total总成本 Per Unit单位成本Total variable cost changes

Variable as activity level changes.

变动成本变动成本总额随业务量变化而变化

Fixed

固定成本


2 cont. -4

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

A measure of what causes the incurrence

of a variable cost造成变动成本的因素

Unitsproduced 生

产件数

Unitsproduced 生

产件数

Miles driven里程数

Miles driven里程数

Labor hours工时

Labor hours工时

Machine hours

小时数

Machine hours

小时数


2 cont. -5

Minutes Talked 通话时间

To

tal L

on

g D

ista

nce

Tel

eph

on

e B

ill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 direct 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


2 cont. -6





Cost成本 In Total总成本 Per Unit单位成本Total variable cost changes Variable cost per unit remains the same

Variable as activity level changes. over wide ranges of activity.

变动成本变动成本总额随业务量变化而变化单位变动成本保持不变

Fixed

固定成本


2 cont. -7

Minutes Talked 通话时间

Per

Min

ute

Tel

eph

on

e C

har

ge

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。


2 cont. -8

Extent of Variable Costs

The proportion of variable costs 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 withA public utility with largelargeinvestments ininvestments in equipment equipment will tendwill tend to have to have fewerfewervariable costs.variable costs.公共事业单位变动成本较少公共事业单位变动成本较少

A public utility withA public utility with largelargeinvestments ininvestments in equipment equipment will tendwill tend to have to have fewerfewervariable costs.variable costs.公共事业单位变动成本较少公共事业单位变动成本较少

A manufacturing companyA manufacturing companywill often have will often have manymanyvariable costs.variable costs. 制造厂通常变动成本较多制造厂通常变动成本较多

A manufacturing companyA manufacturing companywill often have will often have manymanyvariable costs.variable costs. 制造厂通常变动成本较多制造厂通常变动成本较多

A merchandising companyA merchandising companyusually will have a usually will have a highhighproportionproportion of variable costs, of variable costs,like cost of sales.like cost of sales.商品公司变动成本占很大比例商品公司变动成本占很大比例如销售成本。如销售成本。

A merchandising companyA merchandising companyusually will have a usually will have a highhighproportionproportion of variable costs, of variable costs,like cost of sales.like cost of sales.商品公司变动成本占很大比例商品公司变动成本占很大比例如销售成本。如销售成本。

A service companyA service company will will normally have a normally have a highhighproportionproportion of variable costs of variable costs..服务单位变动成本占很大比例。服务单位变动成本占很大比例。

A service companyA service company will will normally have a normally have a highhighproportionproportion of variable costs of variable costs..服务单位变动成本占很大比例。服务单位变动成本占很大比例。


2 cont. -9

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 labor, 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。

1. Merchandising companies – cost of goods sold. 商业公司：销售成本2. Manufacturing companies – direct materials,

direct labor, 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。


2 cont. -10

Volume 使用量

Co

st成

本费

True Variable Cost 变动成本

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.

直接材料费是变动成本，因为材料用量与使用量成正比。


2 cont. -11

RelevantRange 相关范围

A straight line closely approximates a curvilinear variable cost line within the relevant range. 在相关范围内，一条直线（单位变动成本固定）近似地与曲线吻合。

A straight line closely approximates a curvilinear variable cost line within the relevant range. 在相关范围内，一条直线（单位变动成本固定）近似地与曲线吻合。

Activity 作业

To

tal

Co

st总

成本

Economist’sCurvilinear 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

Accountant’s Straight-Line Approximation (constant

unit variable cost)会计的近似直线成本


2 cont. -12





Cost成本 In Total总成本 Per Unit单位成本

Total variable cost changes Variable cost per unit remains the same



Total fixed cost remains

Fixed the same even when the

固定成本 activity level changes.

随着业务量变化，固定成本保持不变


2 cont. -13

Number of Local Calls

Mo

nth

ly B

asic

T

elep

ho

ne

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.


2 cont. -14





Cost成本 In Total总成本 Per Unit单位成本

Total variable cost changes Variable cost per unit remains the same



Total fixed cost remains Fixed cost per unit

Fixed the same even when the goes down as activity

固定成本 activity level changes. level goes up.

随着业务量变化，固定成本保持不变随着业务量增长单位固定成本降低


2 cont. -15

Number of Local CallsMo

nth

ly B

asic

Te

lep

ho

ne

Bill

per

Lo

cal C

all

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 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。


2 cont. -16

ExamplesAdvertising and Research and

Development 广告和研究开发

ExamplesAdvertising and Research and

Development 广告和研究开发

ExamplesDepreciation on Equipment and

Real Estate Taxes设备折旧和房产税

ExamplesDepreciation 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 managerial decisions. 通过当前的管理决

策可以在短期内改变的。

Discretionary 任意成本May be altered in the short term by current managerial 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

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


2 cont. -17

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

AsAs machines take over machines take over many many mundane tasksmundane tasks previously previously PerformedPerformed by humans, by humans, ““knowledge workersknowledge workers”” are are demanded fordemanded for their minds their minds RatherRather than their muscles.than their muscles. 机器取代人工需求更多机器取代人工需求更多““ 脑力工人” 而不是脑力工人” 而不是“体力“体力工人”工人”

AsAs machines take over machines take over many many mundane tasksmundane tasks previously previously PerformedPerformed by humans, by humans, ““knowledge workersknowledge workers”” are are demanded fordemanded for their minds their minds RatherRather than their muscles.than their muscles. 机器取代人工需求更多机器取代人工需求更多““ 脑力工人” 而不是脑力工人” 而不是“体力“体力工人”工人”

Knowledge workersKnowledge workers tend to betend to besalaried,salaried, highly-trained andhighly-trained anddifficult to replace. Thedifficult to replace. The cost tocost toCompensateCompensate these valued these valued EmployeesEmployees is is relatively fixedrelatively fixedrather than variable.rather than variable.脑力工人很难被替代，因而脑力工人很难被替代，因而补偿这些价值员工的成本费补偿这些价值员工的成本费相对固定，而不是变动。相对固定，而不是变动。

Knowledge workersKnowledge workers tend to betend to besalaried,salaried, highly-trained andhighly-trained anddifficult to replace. Thedifficult to replace. The cost tocost toCompensateCompensate these valued these valued EmployeesEmployees is is relatively fixedrelatively fixedrather than variable.rather than variable.脑力工人很难被替代，因而脑力工人很难被替代，因而补偿这些价值员工的成本费补偿这些价值员工的成本费相对固定，而不是变动。相对固定，而不是变动。


2 cont. -18Is 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, management 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 France, Germany, China, and Japan, management 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。

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。


2 cont. -19

Quick Check

Which of the following statements about cost behavior are true? 下列哪个答案正确？

1. Fixed costs per unit vary with the level of activity.

2. Variable costs per unit are constant within the relevant range.

3. Total fixed costs are constant within the relevant range.

4. Total variable costs are constant within the relevant range.

Which of the following statements about cost behavior are true? 下列哪个答案正确？






2 cont. -20

Quick Check

Which of the following statements about cost behavior are true?





Which of the following statements about cost behavior are true?






2 cont. -21

Fixed Monthly Utility Charge 固定月费

Variable Cost per

KW 每千瓦变动成本

Activity (Kilowatt Hours) 千瓦数

To

tal U

tilit

y C

os

t电

费

X

Y

A mixed cost has both fixed and variablecomponents. Consider the example of utility cost.

混合成本既有固定成本又有变动成本。

A mixed cost has both fixed and variablecomponents. Consider the example of utility cost.

混合成本既有固定成本又有变动成本。

Mixed Costs 混合成本

Total mixed cost 总电费


2 cont. -22

Fixed Monthly

Utility Charge

Variable

Cost per KW

Activity (Kilowatt Hours)

To

tal

Uti

lity

Co

st

X

Y

Mixed Costs 混合成本

Total mixed cost


2 cont. -23

Mixed Costs Example 混合成本示例

If your fixed monthly utility charge is $40, your variable cost If your fixed monthly utility charge is $40, your variable cost is $0.03 per kilowatt hour, and your monthly activity level is is $0.03 per kilowatt hour, and your monthly activity level is 2,000 kilowatt hours, what is the amount of your utility bill?2,000 kilowatt hours, what is the amount of your utility bill?

如果你的电费每月固定部分为如果你的电费每月固定部分为 $40, $40, 变动部分为变动部分为 33 美分美分 // 千瓦千瓦时，假设每月用电时，假设每月用电 2,0002,000 千瓦时，那么你每月总电费是多少？千瓦时，那么你每月总电费是多少？

If your fixed monthly utility charge is $40, your variable cost If your fixed monthly utility charge is $40, your variable cost is $0.03 per kilowatt hour, and your monthly activity level is is $0.03 per kilowatt hour, and your monthly activity level is 2,000 kilowatt hours, what is the amount of your utility bill?2,000 kilowatt hours, what is the amount of your utility bill?

如果你的电费每月固定部分为如果你的电费每月固定部分为 $40, $40, 变动部分为变动部分为 33 美分美分 // 千瓦千瓦时，假设每月用电时，假设每月用电 2,0002,000 千瓦时，那么你每月总电费是多少？千瓦时，那么你每月总电费是多少？

Y = a + bX

Y = $40 + ($0.03 × 2,000)

Y = $100$100


2 cont. -24

Analysis of Mixed Costs 混合成本分析

Each account is classified as eitherEach account is classified as eithervariable or fixed based on the analyst’svariable or fixed based on the analyst’s

knowledge of how the account behaves. knowledge of how the account behaves.根据帐户性态，每个帐户分为或固定账户或变动账户根据帐户性态，每个帐户分为或固定账户或变动账户。。

Each account is classified as eitherEach account is classified as eithervariable or fixed based on the analyst’svariable or fixed based on the analyst’s

knowledge of how the account behaves. knowledge of how the account behaves.根据帐户性态，每个帐户分为或固定账户或变动账户根据帐户性态，每个帐户分为或固定账户或变动账户。。

Cost estimates are based on an evaluation Cost estimates are based on an evaluation of production methods, and material, labor of production methods, and material, labor

and overhead and overhead rrequirements.equirements.根据生产方法，材料，劳力及间接费用来估根据生产方法，材料，劳力及间接费用来估

算成本算成本

Cost estimates are based on an evaluation Cost estimates are based on an evaluation of production methods, and material, labor of production methods, and material, labor

and overhead and overhead rrequirements.equirements.根据生产方法，材料，劳力及间接费用来估根据生产方法，材料，劳力及间接费用来估

算成本算成本

Account Analysis and the Engineering ApproachAccount Analysis and the Engineering Approach 帐户分析和工程方法帐户分析和工程方法

Account Analysis and the Engineering ApproachAccount Analysis and the Engineering Approach 帐户分析和工程方法帐户分析和工程方法


2 cont. -25

Learning Objective 2 学习目的 2

Use a scattergraph plot to Use a scattergraph plot to diagnose cost behavior.diagnose cost behavior.

散点图分析成本法散点图分析成本法


2 cont. -26

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。

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。

0 1 2 3 4

*

Mai

nte

nan

ce C

ost

1,00

0’s

of

Do

llar

s总

成本

（千

美元

）

10

20

0

***

**

**

*

*

Patient-days in 1,000’s 病人 - 天数单位：千天

X

Y

The Scattergraph Method 散点图法


2 cont. -27


Draw a line through the data points with about anDraw a line through the data points with about anequal numbers of points above and below the line.equal numbers of points above and below the line.

在点阵中画一条直线，使直线上下两边的点数量基本相等。

Draw a line through the data points with about anDraw a line through the data points with about anequal numbers of points above and below the line.equal numbers of points above and below the line.

在点阵中画一条直线，使直线上下两边的点数量基本相等。

0 1 2 3 4

*

Mai

nte

nan

ce C

ost

1,00

0’s

of

Do

llar

s总

成本

（千

美元

）

10

20

0

***

**

**

*

*

Patient-days in 1,000’s 病人 - 天数单位：千天

X

Y


2 cont. -28


Use one data point to estimate the total level of activity and the total cost. 用某一点的数据来计算总成本。

Use one data point to estimate the total level of activity and the total cost. 用某一点的数据来计算总成本。

Intercept = Fixed cost: $10,000截矩 = 固定成本 =$10,000

0 1 2 3 4

*

Mai

nte

nan

ce C

ost

1,00

0’s

of

Do

llars

10

20

0

***

**

**

*

*

Patient-days in 1,000’s

X

Y

Patient days = 800Patient days = 800 天天

Total maintenance cost = $11,000


2 cont. -29


Make a quick estimate of variable cost per unit and determine the cost equation.

迅速估算单位变动成本并列出成本等式

Make a quick estimate of variable cost per unit and determine the cost equation.

迅速估算单位变动成本并列出成本等式

Variable cost per unit = $1,000 800

= $1.25/patient-day$1.25/patient-day

Y = $10,000 + $1.25XY = $10,000 + $1.25XY = $10,000 + $1.25XY = $10,000 + $1.25X

Total maintenance at 800 patients 11,000$ Less: Fixed cost 10,000 Estimated total variable cost for 800 patients 1,000$

Total maintenance at 800 patients 11,000$ Less: Fixed cost 10,000 Estimated total variable cost for 800 patients 1,000$

Total maintenance costTotal maintenance costTotal maintenance costTotal maintenance cost Number of patient daysNumber of patient daysNumber of patient daysNumber of patient days


2 cont. -30


Analyze a mixed cost Analyze a mixed cost using the high-low method.using the high-low method.

高低点法分析混合成本高低点法分析混合成本


2 cont. -31

The High-Low Method 高低点法Assume the following hours of maintenance work and the total maintenance costs for six months.

以下是假设的 6 个月维修小时数和总维修费。


2 cont. -32

The High-Low Method 高低点法

The The variable cost per hourvariable cost per hour of of maintenance is equal to the maintenance is equal to the change in cost divided by change in cost divided by

the change in hours.the change in hours.

每小时变动成本每小时变动成本 == 成本变化成本变化量量小时变化量小时变化量

The The variable cost per hourvariable cost per hour of of maintenance is equal to the maintenance is equal to the change in cost divided by change in cost divided by

the change in hours.the change in hours.

每小时变动成本每小时变动成本 == 成本变化成本变化量量小时变化量小时变化量

= $8.00/hour$8.00/hour$2,400

300


2 cont. -33


Total Fixed Cost = Total Cost – Total Variable CostTotal Fixed Cost = Total Cost – Total Variable Cost

Total Fixed Cost = $9,800 – ($8/hour Total Fixed Cost = $9,800 – ($8/hour × 800 hours)× 800 hours)

Total Fixed Cost = $9,800 – $6,400Total Fixed Cost = $9,800 – $6,400

Total Fixed Cost = Total Fixed Cost = $3,400$3,400


2 cont. -34


Y = $3,400 + $8.00Y = $3,400 + $8.00XX

The Cost Equation for Maintenance维修成本公式


2 cont. -35

Quick Check

Sales salaries and commissions are $10,000 when 80,000 units are sold, and $14,000 when 120,000 units are sold. Using the high-low method, what is the variable portion of sales salaries and commission?

a. $0.08 per unit

b. $0.10 per unit

c. $0.12 per unit

d. $0.125 per unit


a. $0.08 per unit

b. $0.10 per unit

c. $0.12 per unit

d. $0.125 per unit


2 cont. -36

Quick Check


a. $0.08 per unit

b. $0.10 per unit

c. $0.12 per unit

d. $0.125 per unit


a. $0.08 per unit

b. $0.10 per unit

c. $0.12 per unit

d. $0.125 per unit $4,000 ÷ 40,000 units = $0.10 per unit

Units Cost

High level 120,000 14,000$

Low level 80,000 10,000

Change 40,000 4,000$


2 cont. -37

Quick Check

Sales salaries and commissions are $10,000 when 80,000 units are sold, and $14,000 when 120,000 units are sold. Using the high-low method, what is the fixed portion of sales salaries and commissions?

a. $ 2,000

b. $ 4,000

c. $10,000

d. $12,000


a. $ 2,000

b. $ 4,000

c. $10,000

d. $12,000


2 cont. -38

Quick Check


a. $ 2,000

b. $ 4,000

c. $10,000

d. $12,000


a. $ 2,000

b. $ 4,000

c. $10,000

d. $12,000


2 cont. -39

Least-Squares Regression Method 最小二乘回归法

A method used to analyze mixed costs if a scattergraph plot reveals an approximately linear relationship between the X and Y variables. 当散点法显示变量 X和 Y 呈线性关系时，我们用最小二乘回归法来分析混合成本。

This method uses all of thedata points to estimatethe fixed and variablecost components of a

mixed cost.此法使用所有点来估计混合

成本的固定和变动成本组分。

This method uses all of thedata points to estimatethe fixed and variablecost components of a

mixed cost.此法使用所有点来估计混合

成本的固定和变动成本组分。

The goal of this method isThe goal of this method isto fit a straight line to theto fit a straight line to thedata that data that minimizes theminimizes the

sum of the squared errorssum of the squared errors..此法目的是确定此法目的是确定一一直线直线以减少平方误差总和。以减少平方误差总和。

The goal of this method isThe goal of this method isto fit a straight line to theto fit a straight line to thedata that data that minimizes theminimizes the

sum of the squared errorssum of the squared errors..此法目的是确定此法目的是确定一一直线直线以减少平方误差总和。以减少平方误差总和。


2 cont. -40


• Software can be used to fit a regression line through the data points. 可用电脑软件做回归线。

• The cost analysis objective is the same: Y = a + bX

Least-squares regression also provides a statistic,

called the R2, which is a measure of the goodness

of fit of the regression line to the data points.

统计数值 R2 用来测定回归线与数据点的拟合优度。

Least-squares regression also provides a statistic,

called the R2, which is a measure of the goodness

of fit of the regression line to the data points.

统计数值 R2 用来测定回归线与数据点的拟合优度。


2 cont. -41

0 1 2 3 4

To

tal

Co

st 总

成本

10

20

0

Activity 作业

****

**

****


R2 is the percentage of the variation in total cost explained by the activity.

R2 代表能被作业解释的总成本变化的百分数。

R2 is the percentage of the variation in total cost explained by the activity.

R2 代表能被作业解释的总成本变化的百分数。

R2 varies from 0% to 100%, andthe higher the percentage the better.

R2 值从 0%到 100%。 R2 值越大越好。X

Y


2 cont. -42Comparing Results From the Three Methods三种方法比较

The three methods just discussed provide The three methods just discussed provide slightly different estimates of the fixed and slightly different estimates of the fixed and

variable cost components of the mixed cost.variable cost components of the mixed cost.

This is to be expected because each method This is to be expected because each method uses differing amounts of the data points to uses differing amounts of the data points to

provide estimates.provide estimates.

Least-squares regression provides the most Least-squares regression provides the most accurate estimate because it uses all the data accurate estimate because it uses all the data

points.points. 最小二乘回归法是三种方法中最准确的一最小二乘回归法是三种方法中最准确的一种，因为它用所有点来估算。种，因为它用所有点来估算。

The three methods just discussed provide The three methods just discussed provide slightly different estimates of the fixed and slightly different estimates of the fixed and

variable cost components of the mixed cost.variable cost components of the mixed cost.

This is to be expected because each method This is to be expected because each method uses differing amounts of the data points to uses differing amounts of the data points to

provide estimates.provide estimates.

Least-squares regression provides the most Least-squares regression provides the most accurate estimate because it uses all the data accurate estimate because it uses all the data

points.points. 最小二乘回归法是三种方法中最准确的一最小二乘回归法是三种方法中最准确的一种，因为它用所有点来估算。种，因为它用所有点来估算。


2 cont. -43

Learning Objective 4 学习目标 4

Prepare an income Prepare an income statement using the statement using the contribution format.contribution format.

用贡献毛利法制作损益表用贡献毛利法制作损益表


2 cont. -44

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


2 cont. -45


Total Unit

Sales Revenue 100,000$ 50$

Less: Variable costs 60,000 30

Contribution margin 40,000$ 20$ 贡献毛利Less: Fixed costs 30,000

Net operating income 10,000$

Total Unit

Sales Revenue 100,000$ 50$

Less: Variable costs 60,000 30

Contribution margin 40,000$ 20$ 贡献毛利Less: Fixed costs 30,000

Net operating income 10,000$

The contribution margin format emphasizes cost behavior. Contribution margin covers fixed

costs and provides for income.

The contribution margin format emphasizes cost behavior. Contribution margin covers fixed

costs and provides for income.


2 cont. -46


Used primarily forUsed primarily forexternal reporting.external reporting.主要用于对外报表主要用于对外报表

Used primarily byUsed primarily bymanagement.management.主要管理人员使用主要管理人员使用


2 cont. -47

Copyright © The McGraw-Hill Companies, Inc.McGraw-Hill/Irwin

Appendix 4A

Least Squares Regression Using Microsoft Excel

用 EXCEL 作最小二乘回归


2 cont. -48


Analyze a mixed cost Analyze a mixed cost using the least-squares using the least-squares

regression method.regression method.用最小二乘回归法用最小二乘回归法

分析混合成本分析混合成本


2 cont. -49 Simple Regression Analysis Example简单回归分析示例

Matrix, Inc. wants to Matrix, Inc. wants to know its average know its average

fixed cost and fixed cost and variable cost per unit. variable cost per unit.

Using the data to the Using the data to the right, let’s see how to right, let’s see how to do a regression using do a regression using

Microsoft Excel.Microsoft Excel.

Matrix, Inc. wants to Matrix, Inc. wants to know its average know its average

fixed cost and fixed cost and variable cost per unit. variable cost per unit.

Using the data to the Using the data to the right, let’s see how to right, let’s see how to do a regression using do a regression using

Microsoft Excel.Microsoft Excel.


2 cont. -50 Simple Regression Using Excel采用 EXCEL 做简单回归

You will need three pieces of You will need three pieces of information from your information from your regression analysis:regression analysis:

需以下三点信息：需以下三点信息：1.1. Estimated Variable Cost per Estimated Variable Cost per

Unit (line slope)Unit (line slope) 斜率斜率2.2. Estimated Fixed Costs (line Estimated Fixed Costs (line

intercept)intercept) 截矩截矩3.3. Goodness of fit, orGoodness of fit, or RR22

拟和优度拟和优度 RR22

You will need three pieces of You will need three pieces of information from your information from your regression analysis:regression analysis:

需以下三点信息：需以下三点信息：1.1. Estimated Variable Cost per Estimated Variable Cost per

Unit (line slope)Unit (line slope) 斜率斜率2.2. Estimated Fixed Costs (line Estimated Fixed Costs (line

intercept)intercept) 截矩截矩3.3. Goodness of fit, orGoodness of fit, or RR22

拟和优度拟和优度 RR22

To get these three pieces To get these three pieces information we will need to information we will need to useuse threethree different Excel different Excel functions.functions.

LINEST, INTERCEPT, & RSQLINEST, INTERCEPT, & RSQ--三种三种 EXCELEXCEL 功能功能

To get these three pieces To get these three pieces information we will need to information we will need to useuse threethree different Excel different Excel functions.functions.

LINEST, INTERCEPT, & RSQLINEST, INTERCEPT, & RSQ--三种三种 EXCELEXCEL 功能功能



Place your cursor in Place your cursor in cell F4 and press the cell F4 and press the = key. Click on the = key. Click on the

pull down menu and pull down menu and scroll down to “More scroll down to “More

Functions . . .”Functions . . .”

Place your cursor in Place your cursor in cell F4 and press the cell F4 and press the = key. Click on the = key. Click on the

pull down menu and pull down menu and scroll down to “More scroll down to “More

Functions . . .”Functions . . .”



Scroll down to the Scroll down to the ““StatisticalStatistical”, ”,

functions. Now functions. Now scroll down the scroll down the

statistical statistical functions until you functions until you

highlight highlight ““SLOPESLOPE””

Scroll down to the Scroll down to the ““StatisticalStatistical”, ”,

functions. Now functions. Now scroll down the scroll down the

statistical statistical functions until you functions until you

highlight highlight ““SLOPESLOPE””



1. In the Known_y’s box, enter C4:C19 for the range.

2. In the Known_x’s box, enter D4:D19 for the range.





1. In the Known_y’s box, enter, C4:C19 for the range.

2. In the Known_x’s box, enter, D4:D19 for the range.

1. In the Known_y’s box, enter, C4:C19 for the range.

2. In the Known_x’s box, enter, D4:D19 for the range.

Here is the Here is the estimate of the estimate of the

slope of the line.slope of the line.



With your cursor in With your cursor in cell F5, press the = cell F5, press the =

key and go to the pull key and go to the pull down menu for down menu for

special functions. special functions. Select Select Statistical Statistical and and

scroll down to scroll down to highlight the highlight the

INTERCEPTINTERCEPT function. function.

With your cursor in With your cursor in cell F5, press the = cell F5, press the =

key and go to the pull key and go to the pull down menu for down menu for

special functions. special functions. Select Select Statistical Statistical and and

scroll down to scroll down to highlight the highlight the

INTERCEPTINTERCEPT function. function.







Here is the Here is the estimate of the estimate of the

fixed costs.fixed costs.



Finally, we will Finally, we will determine the determine the ““goodness of goodness of fitfit”, or ”, or RR22, by , by

using the using the RSQRSQ function.function.

Finally, we will Finally, we will determine the determine the ““goodness of goodness of fitfit”, or ”, or RR22, by , by

using the using the RSQRSQ function.function.







Here is the Here is the estimate of estimate of RR22..


2 cont. -59

End of Chapter

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