2.4: 摘要和关键术语

章节摘要

2.1 区分销售、制造和服务组织

• 销售、制造和服务组织在向消费者提供的服务上有所不同；但是，这三种类型的公司都必须控制成本才能保持盈利。 它们产生的成本类型主要取决于他们提供的产品/商品或服务。
• 由于组织类型不同，它们计算成本的方式也不同。 其中一些差异反映在损益表中。

2.2 识别和应用基本成本行为模式

• 成本可以大致分为固定成本或可变成本。 但是，为了便于管理人员进行有效管理，通常会进一步扩展这两种成本分类，包括混合成本、分段成本、主要成本和转换成本。
• 对于制造企业来说，区分直接材料、直接劳动力和制造开销至关重要，这样才能确定和管理其总产品成本。
• 出于规划的目的，管理人员必须谨慎考虑相关范围，因为只有在这个相关范围内，总固定成本才能保持不变。

2.3 估计可变和固定成本方程并预测未来成本

• 为了做出业务决策，经理可以利用过去的成本数据通过三种方法预测未来成本：散点图、高低法和最小二乘回归分析。
• 散点图用作诊断工具，用于确定活动与成本之间的关系是否为线性关系。
• 最高下限法和最小二乘回归法将混合成本分为固定和可变分量，使经理能够根据历史成本预测未来成本。

关键条款

average fixed cost (AFC)

total fixed costs divided by the total number of units produced, which results in a per-unit cost

average variable cost (AVC)

total variable costs divided by the total number of units produced, which results in a per-unit cost

conversion costs

total of labor and overhead for a product; the costs that “convert” the direct material into the finished product

cost driver

activity that is the reason for the increase or decrease of another cost; examples include labor hours incurred, labor costs paid, amounts of materials used in production, units produced, or any other activity that has a cause-and-effect relationship with incurred costs

direct labor

labor directly related to the manufacturing of the product or the production of a service

direct materials

materials used in the manufacturing process that can be traced directly to the product

fixed cost

unavoidable operating expense that does not change in total, regardless of the level of activity

high-low method

technique for separating the fixed and variable cost components of mixed costs

indirect labor

labor not directly involved in the active conversion of materials into finished products or the provision of services

indirect materials

materials used in production but not efficiently traceable to a specific unit of production

intangible good

good with financial value but no physical presence; examples include copyrights, patents, goodwill, and trademarks

manufacturing organization

business that uses parts, components, or raw materials to produce finished goods

manufacturing overhead

costs incurred in the production process that are not economically feasible to measure as direct material or direct labor costs; examples include indirect material, indirect labor, utilities, and depreciation

merchandising firm

business that purchases finished products and resells them to consumers

mixed costs

expenses that have a fixed component and a variable component

period costs

typically related to a particular time period instead of attached to the production of an asset; treated as an expense in the period incurred (examples include many sales and administrative expenses)

prime costs

direct material expenses and direct labor costs

product costs

all expenses required to manufacture the product: direct materials, direct labor, and manufacturing overhead

relevant range

quantitative range of units that can be produced based on the company’s current productive assets; for example, if a company has sufficient fixed assets to produce up to 10,000 units of product, the relevant range would be between 0 and 10,000 units

scatter graph

plot of pairs of numerical data that represents actual costs incurred for various levels of activity, with one variable on each axis, used to determine whether there is a relationship between them

service organization

business that earns revenue primarily by providing an intangible product

stepped cost

one that changes with the level of activity but will remain constant within a relevant range

tangible good

physical good that customers can handle and see

total cost

sum of all fixed and all variable costs

total fixed costs

sum of all fixed costs

total variable costs

sum of all variable costs

variable cost

one that varies in direct proportion to the level of activity within the business

Contributors and Attributions

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