akuntansi manajemen edisi 8 oleh hansen & mowen bab 3
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Materi Bab 3 Activity Cost and Behavior, Akuntansi Manajemen buku Hansen & Mowen Edisi 8. Presentasi powerpoint oleh Gail B. Wright, Professor Emeritus of Accounting, Bryant UniversityTRANSCRIPT
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PowerPointPowerPoint Presentation by Presentation by
Gail B. WrightGail B. WrightProfessor Emeritus of AccountingProfessor Emeritus of AccountingBryant UniversityBryant University
© Copyright 2007 Thomson South-Western, a part of The Thomson Corporation. Thomson, the Star Logo, and
South-Western are trademarks used herein under license.
MANAGEMENT ACCOUNTING
8th EDITION
BY
HANSEN & MOWEN
3 ACTIVITY COST BEHAVIOR
STUDENT EDITION
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1. Define cost behavior for fixed, variable, & mixed costs.
2. Explain the role of the resource usage model in understanding cost behavior.
3. Separate mixed costs into their fixed & variable components using the high-low method, scatterplot method, and method of least squares.
LEARNING OBJECTIVESLEARNING OBJECTIVES
Continued
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4. Evaluate the reliability of a cost equation.
5. Discuss the role of multiple regression in assessing cost behavior.
6. Describe the use of managerial judgment in determining cost behavior.
LEARNING OBJECTIVESLEARNING OBJECTIVES
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If Reddy Heaters produces twice as many heaters as last year, will production costs
double?
NO. Variable costs will double if production doubles but fixed
costs will not change.
LO 1
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FIXED COST: DefinitionFIXED COST: Definition
Fixed costs do not vary over the relevant range.
Reddy Heaters: 1 cutting machine costs $60,000 per year & can produce up to 240,000, 3-
inch segments
LO 1
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VARIABLE COST: DefinitionVARIABLE COST: Definition
Variable costs vary in direct proportion to changes in output.
Reddy Heaters: 1 segment uses 0.1 kilowatts at cost of $2.00 per
kilowatt. Each segment costs $.20.
LO 1
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MIXED COST: DefinitionMIXED COST: Definition
Mixed costs have a variable and a fixed component.
Reddy Heaters: sales people earn a $10,000 salary + $0.50
commission on each heater sold.
LO 1
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COST BEHAVIOR ACTIVITIES
Every activity has aTime horizon for measurementResources to accomplish the task
MaterialsLaborCapital
Output measures (activity drivers)
LO 1
Materials
Labor
Capital
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CAPACITY: DefinitionCAPACITY: Definition
Capacity for an activity is the amount of an activity a company
can perform.
Practical capacity is the level at which company can perform
efficiently.
LO 2
amount of an activity a company can perform.
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How much capacity does a company need? What happens
if there is excess capacity?
Need for capacity depends on level of performance required.
Excess capacity affects cost behavior.
LO 2
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FLEXIBLE RESOURCES
Are resources that can be acquired as neededNo long term commitmentQuantity supplied = quantity demanded
>>>>>NO EXCESS CAPACITYExample: direct materials
LO 2
as needed
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COMMITTED RESOURCES
Are resources acquired in advance of usageOften have long term commitmentQuantity supplied (often) ≠ quantity demanded
>>>>> MAY MEAN EXCESS CAPACITY
Example: factory building
LO 2
in advance
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COMMITTED RESOURCES:Can Be
COMMITTED RESOURCES:Can Be
Committed fixed costs, such as a building or equipment bought,
leased; or
Committed discretionary costs, such as implicit contracts
with employees.
LO 2
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STEP COST: DefinitionSTEP COST: Definition
Step-costs exhibit a discontinuous behavior pattern.
Step-costs are constant for a certain range of output, then jump to another level, remaining constant again over a
certain range of output.
LO 2
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CHANGE ORDER EQUATIONS
CHANGE ORDER = Fixed Cost + Variable Cost
= Engineering Cost + Supply Cost
Fixed activity rate =Total committed cost
Total capacity available
Variable activity rate = Total cost of flexible resourcesCapacity used
LO 2
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LINEARITY ASSUMPTIONVariable cost
assumes a linear relationship
between cost and activity driver.
Variable cost assumes a linear
relationship between cost and
activity driver.
EXHIBITEXHIBIT 3-73-7
LO 3
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HIGH-LOW EQUATIONS
Variable rate = Change in cost / Change in output
(High cost – Low cost) / (High output – Low output)
Fixed cost =
Total cost for high (Low) point
{Variable rate x High (Low) output}
LO 3
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SCATTERPLOT METHOD
EXHIBITEXHIBIT 3-113-11
Scatterplot is a method of
determining the equation of a line by plotting the data on
a graph.
Scatterplot is a method of
determining the equation of a line by plotting the data on
a graph.
LO 3
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What are the advantages, disadvantages of scatterplot?
LO 3
Scatterplot
Allows you to see the data BUT
It lacks any objective criterion for choosing the best-fitting line
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SCATTERPLOT ADVANTAGE
Can you see why the high-low
method doesn’t always provide the best cost equation?
EXHIBITEXHIBIT 3-123-12
LO 3
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LEAST SQUARES
EXHIBITEXHIBIT 3-133-13
LO 3
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How reliable is the cost equation developed by the
least squares method?
LO 4
R2, the coefficient of determination, and the
coefficient of correlation will tell you the goodness of fit of your
cost equation.
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COEFFICIENT OF DETERMINATION (R2)
Percentage of variability in dependent variable explained by independent variableRange: 0 – 1Higher is better
Percentage of variability in dependent variable explained by independent variableRange: 0 – 1Higher is better
LO 4
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COEFFICIENT OF CORRELATION
Square root of coefficient of determination
Measures whether variables move in same (+) or opposite (-) directionsRange: -1 - +1
Square root of coefficient of determination
Measures whether variables move in same (+) or opposite (-) directionsRange: -1 - +1
LO 4
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MULTIPLE REGRESSION: DefinitionMULTIPLE REGRESSION: Definition
Multiple regression uses 2 or more independent variables (variable
costs) in addition to the y-intercept (fixed cost) to explain
the dependent variable.
LO 5
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MANAGERIAL JUDGMENT
Is a method of cost assignment used toDetermine fixed, variable cost
Uses managerial experienceUses past observation of cost relationships
To refine statistical estimation results
Advantage: simplicityDisadvantage: judgment errors
LO 6
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THE ENDTHE END
CHAPTER 3