成本习性分析 Text 16 Cost Behavior Analysis
1、Identify types of fixed cost. Cost behavior analysis examines the relationships between costs and the activities, or cost drivers, that cause them. We classify costs as fixed, variable, or mixed. Fixes, or capacity, costs are caused primarily from having property, plant, equipment, and key managerial personnel. They cannot be changed much by month-to-month or even year-to-year management decisions.
辨别固定成本的类型。成本习性分析审查了成本和活动之间的联系 ,或者引起他们的成本动因。我们将成本分为固定成本、可变成本和混合成本。固定,或者能力,成本主要从所拥有的财产,工厂,设备和关键管理职员中产生。逐月或者甚至逐年的管理决策不可能大幅度的改变它们。
Discretionary fixed costs arise from periodic (usually yearly) budget decisions that reflect top management policies. These costs have no clear relationship between inputs and outputs. The appropriate amounts of discretionary fixed costs are difficult to determine with precision, so budgeted amounts often are based on traditions, rules of thumb, or industry customs.
可自由处理固定成本产生于反映高层管理人员政策的定期(通常是一年)的预算决策。这些成本不存在投入和产出的明确关系。可控固定成本的适当金额很难精确地确定,因此预算金额通常是根据惯例,拇指规则(经验法则),或者行业习惯。
2、Use cost behavior analysis to make business decisions. Fixed costs provide the capacity to operate at a particular actively level. Variable costs result from using available capacity. Engineered variable costs result from measurable, often observable, cause-and-effect relationships between inputs (the costs) and outputs. Their efficiency can be measured by relating the quantity of inputs used to the quantity of outputs achieved. Discretionary variable costs change with production or sales activity simply because management has decided to incur the costs on a percentage or a per-unit basis. Mixed costs have both fixed and variable components that usually are not identified separately.
使用成本习性分析做商业决策。固定成本提供在某个特定的活跃的阶段运作的能力。可变成本由使用可用生产量产生。工程性可变成本由投入(成本)和产出的可测量的,通常可见的,因果关系产生。它们的效率可以通过将使用的投入量和得到的产出量联系在一起来衡量。可自由处理固定成本随着产量或者销售作业改变,仅仅因为经营已经决定了百分比或者每单位的基础。
3、Identify two approaches for controlling operating labor costs. Managers use one of two methods to budget and control the costs of operating labor. The discretionary-fixed-cost approach relies on management’s judgment to determine the size of the work force. The engineered-variable-cost approach uses work measurement to calibrate the workload in a process or operation in order to determine the number of employees needed to perform the work..
辨别控制运营人工成本的两种方法。管理人员使用两种方法中的一种预算和控制运营人工的费用。可自由处理固定成本方法依赖于经营者对决定劳动力规模的判断。工程性可变成本方法使用工作测定来校准一个程序或者操作的工作量,为了确定完成这项工作需要的员工的数量。
4、Compute the equal-cost volume of two cost behavior patterns. Managers often consider courses of action with different cost behavior patterns. They develop cost functions, which express the mathematical relationship between costs and their cost drivers. Decision makers can compute the equal-cost volume of cost-driver activity by setting two cost function equations equal to one another and solving for the volume level. They can then use predications of future volume levels to identify high-cost and low-cost actions.
计算两种成本行为模式的等成本产量。管理者往往用不同的成本行为模式考虑行动方案。他们创造了价值函数,用数学关系式来表示成本和成本动因之间的关系。决策者可以计算成本动因作业的等成本产量,通过建立两个价值函数等式,使其相互相等,进而得到产量水平。然后他们便可以使用未来产量水平的论断来识别高成本和低成本的行为。
5、Graph the three major types of cost functions. Fixed, variable, and mixed costs can be graphed as functions of their cost drivers. When two functions are graphed together, they intersect at the equal-cost volume of activity.
三种主要类型价值函数的曲线图。固定、可变、混合成本可以以其成本动因的不同功能用图表表示。当两种功能被图标表示在一起,它们相交于作业的等成本产量处。
6、Use three methods to estimate mixed-cost functions. Three methods are widely used to separate mixed costs into their fixed and variable elements. All are based on samples of past data. The high-low method uses only the highest-volume and lowest-volume points of the samples. Because those two points may not represent normal relationships, this method is not recommended unless very few observations of results are available.
采用三种方法来估计混合固定成本的功能。三种方法被广泛使用于分离混合成本成为固定的和可变的元素。所有这些都基于过去数据的样本。高低方法只有用在样本的最高产量点和最低产量点。因为这两点可能不能呈现出正常的关系,除非结果的非常少的观测资料是可用的,否则这种方法并不被推荐。
The visual-fit method relies on the ability of the analyst to fit a line to the plot of sample points, but it is subjective and does not provide a measure of how well the line fits the points.
直观法依赖分析者的能力来拟合样本点连成曲线,但是它是主观的,并且不能提供曲线拟合点有多好的程度。
The most accurate method to determine the behavior pattern of a mixed cost is least-squares regression. Regression software programs graph the sample points and give the (cost-function) formula of the straight line that best fits the points.
测定混合成本行为模式的最准确的方法是最小二乘回归。回归软件程序将样本点用图表示,并且给出最拟合样本点的直线的价值函数公式。
7、Evaluate a mixed-cost function. To evaluate a cost function, accountants assess economic plausibility and goodness of fit. A regression equation’s coefficient of determination, r2, tells the percentage of variation in the cost that is explained by changes in the cost driver. The r2 measure helps analysts determine how much confidence to put in specific cost predications.
评价混合成本的功能。评估一个成本的功能,会计师评定经济合理性和适用性。决策的回归方程式决定系数R2,说明了通过成本动因的变化而产生的成本的百分比变化。回归方程决定系数R2的方法帮助分析者确定有多少信心参与特定成本预测。
New Words
Identify 认出、认明、鉴定
Fixed cost 固定成本
Analysis 分析
Discretionary fixed costs可自由处理固定成本
rule of thumb“拇指规则”可算成语,意思是快速估算法,