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Determining How  Costs Behave
Introduction ,[object Object],[object Object],[object Object]
Learning Objectives ,[object Object],[object Object],[object Object]
Learning Objectives ,[object Object],[object Object],[object Object]
Learning Objectives ,[object Object],[object Object]
Learning Objective 1 ,[object Object]
Cost Function... ,[object Object],[object Object],[object Object],[object Object],[object Object]
Assumptions in Cost-Behavior Estimation ,[object Object],[object Object],[object Object],[object Object]
Assumptions in Cost-Behavior Estimation ,[object Object],[object Object]
Learning Objective 2 ,[object Object]
Cost Function ,[object Object],[object Object],[object Object],[object Object]
Cost Function ,[object Object],[object Object],[object Object],[object Object]
Cost Function ,[object Object]
Cost Function ,[object Object],[object Object],[object Object],[object Object]
Cost Function ,[object Object],[object Object],[object Object]
Cost Function ,[object Object]
Cost Function ,[object Object],[object Object],[object Object],[object Object]
Cost Function ,[object Object]
Learning Objective 3 ,[object Object]
Cost Estimation... ,[object Object],[object Object]
Cost Estimation Approaches ,[object Object],[object Object],[object Object],[object Object]
Industrial Engineering Method... ,[object Object],[object Object]
Conference Method... ,[object Object],[object Object]
Account Analysis... ,[object Object],[object Object]
Quantitative Analysis Methods ,[object Object]
Learning Objective 4 ,[object Object]
Steps In Estimating  A Cost Function ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
High-Low Method ,[object Object],[object Object]
High-Low Method ,[object Object],[object Object],[object Object],[object Object],[object Object]
High-Low Method ,[object Object],[object Object],[object Object]
High-Low Method ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Learning Objective 5 ,[object Object]
Criteria to Evaluate and  Choose Cost Drivers ,[object Object],[object Object],[object Object]
Goodness of Fit ,[object Object],[object Object]
Slope of Regression Line ,[object Object],[object Object]
Slope of Regression Line ,[object Object],[object Object]
Slope of Regression Line ,[object Object]
Learning Objective 6 ,[object Object]
Nonlinearity and Cost Functions ,[object Object],[object Object],[object Object],[object Object]
Nonlinearity and Cost Functions ,[object Object]
Nonlinearity and Cost Functions ,[object Object]
Nonlinearity and Cost Functions ,[object Object]
Learning Objective 7 ,[object Object]
Learning Curves  ,[object Object]
Experience Curve... ,[object Object]
Cumulative Average-Time Learning Model ,[object Object]
Incremental Unit-Time  Learning Model ,[object Object]
Learning Objective 8 ,[object Object]
Data Collection and  Adjustment Issues ,[object Object],[object Object],[object Object]
Data Collection and  Adjustment Issues ,[object Object],[object Object],[object Object],[object Object]
Data Collection and  Adjustment Issues ,[object Object],[object Object],[object Object],[object Object]
Data Collection and  Adjustment Issues ,[object Object]

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Cost Accounting : Determining How Cost Behaves

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Notas do Editor

  1. I am going to talk about the chpter10 -Determining how costs behave
  2. Why we should to understand about the cost behave, because this is very important for managers to make decision , like what price to charge, Whether to make or buy, or other questions related to costs. Before study the cost behave ,we need to have know how costs change in relation to various factors. Ok , lets focus on how to determine cost behavior.
  3. There are 8 objectives in this chapter , the 1,2,3~~~~~, I will introduce each one later.
  4. Lets start form the objective 1 :````
  5. Before talk about the basic assumptions , we need to know what is the cost functions. Managers are able to understand cost behavior through cost functions> A cost function is a mathematical expression describing how costs change with changes in the level of an activity. Examples of activities are output produced , direct manufacturing labor hours , machine hours and batches of production.
  6. Managers often estimate cost functions based on two assumptions. 1 is changes in total costs can be explained by changes in the level of a single activity. Examples like this are variation in machine hours can explain variations in total cost and variation in labor hours can explain variations in total cost.
  7. 2 is cost behavior can adequately be approximate by a linear function of the activity level within the relevant range. A linear cost function is a cost functionn in which the graph of total cost versus the level of a single activity is straight line. I will talk about more in objective 2
  8. The objective 2 is desvribe linear cost functions and three common ways in which they behave
  9. To understand three basic types of linear cost functions , I will use a example to explain it. The alternative 1 is :~~~
  10. Under alternative 1, there is no fixed cost. I write the cost function in picture 1. I will use grapy to explain it later.
  11. The $60 slope coefficient is here , the amount will be changed when the X number of rooms changes>
  12. Lets see the alternative 2
  13. We can use picture to understand it . $8,000 is called a constant , it does not vary with changes in the level of the activity. The slope coefficient of the cost function is zero.
  14. Now we can see the alternative 3 .
  15. Under the alternative 3, it has both a constant , value of $3000, and a slope soefficient of $24. In the case of mixed cost, total cost in the relevant range increases as the number of rooms used increases.
  16. The objective 3 is `````
  17. There are 4 methods about cost estimation approaches 1,2,3,4```
  18. Objedctive 4 is ~~~~
  19. Estimate a cost function has six steps! There are 1,2,3,4,5,6~~~