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文件名称：亨格瑞成本与管理会计（第16版） 课件Chapter 10 Determining How Costs Behave.pptx
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更新时间：2025-03-26
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CostAccountingSeventeenthEdition,GlobalEditionChapter10DeterminingHowCostsBehaveCopyright?2021PearsonEducationLtd.

LearningObjectives(1of2)10.1Describelinearcostfunctionsandthreecommonwaysinwhichtheybehave10.2Explaintheimportanceofcausalityinestimatingcostfunctions10.3Understandvariousmethodsofcostestimation10.4Outlinesixstepsinestimatingacostfunctionusingquantitativeanalysis10.5Describethreecriteriausedtoevaluateandchoosecostdrivers

LearningObjectives(2of2)10.6Explainnonlinearcostfunctions,inparticularthosearisingfromlearning-curveeffects10.7Beawareofdataproblemsencounteredinestimatingcostfunctions

CostFunctionDefinedAcostfunctionisamathematicaldescriptionofhowacostchangeswithchangesinthelevelofanactivityrelatingtothatcost.Managersoftenestimatecostfunctionsbasedontwoassumptions:Variationsinthelevelofasingleactivity(thecostdriver)explainthevariationsintherelatedtotalcosts.Costbehaviorisapproximatedbyalinearcostfunctionwithintherelevantrange.

CostTerminologyFrompriorchapters,wearefamiliarwiththedistinctionbetweenvariableandfixedcosts.Inthischapter,weintroducemixedcosts.Variablecosts—coststhatchangeintotalinrelationtosomechosenactivityoroutputFixedcosts—coststhatdonotchangeintotalinrelationtosomechosenactivityoroutputMixedcosts—coststhathavebothfixedandvariablecomponents;alsocalledsemivariablecosts

LinearCostFunction

BridgingAccountingandStatisticalTerminologyACCOUNTINGSTATISTICSVariableCostSlopeorSlopeCoefficientFixedCostInterceptorConstantMixedCostLinearCostFunction

LinearCostFunctionsIllustratedExhibit10.1ExamplesofLinearCostFunctions

ReviewofCostClassificationChoiceofcostobject—differentobjectsmayresultindifferentclassificationofthesamecost.Timehorizon—thelongertheperiod,themorelikelythecostwillbevaria