1. Noreen - Chapter Two (continued)
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Cost Behavior: Analysis and Use
成本性态：分析与应用
Noreen - Chapter Two (continued)
Managers who understand how costs behave are better able to predict costs and make decisions under various circumstances. This chapter explores the meaning of variable, fixed, and mixed costs (the relative proportions of which define an organization’s cost structure). It also introduces a new income statement called the contribution approach.

2. Learning Objective 1 学习目标1
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Learning Objective 1 学习目标1
Understand how fixed and variable costs behave and how to use them to predict costs.了解固定成本与变动成本的活动性态以及如何应用它们预测成本。
Learning objective number 1 is to understand how fixed and variable costs behave and how to use them to predict costs.

3. Cost Behavior Patterns成本性态模式
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Cost Behavior Patterns成本性态模式
Recall the summary of our cost behavior discussion from an earlier chapter.
下面回顾总结一下以前学过的关于成本性态问题的讨论。
We discussed this table in an earlier chapter. Let’s concentrate on variable costs in total. Recall that total variable cost is proportional to the activity level within the relevant range. As activity increases, total variable cost increases, and as activity decreases, total variable cost decreases.

4. A measure of what causes the incurrence of a variable cost
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The Activity Base 作业基础
Units produced 生产件数
Miles driven
里程数
Labor hours 工时
Machine hours
小时数
A measure of what causes the incurrence of a variable cost
造成变动成本的因素
An activity base (also called a cost driver) is a measure of what causes the incurrence of variable costs. As the level of the activity base increases, the total variable cost increases proportionally. Units produced (or sold) is not the only activity base within companies. A cost can be considered variable if it varies with activity bases such as miles driven, machine hours, or labor hours.

5. Total Variable Cost Example变动成本总额实例
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Total Variable Cost Example变动成本总额实例
A variable cost is a cost whose total dollar amount varies in direct proportion to changes in the activity level. Your total long distance telephone bill is based on how many minutes you talk. 您的长途电话费是与您通话的时间成正比例的
Total Long Distance Telephone Bill话费
As an example of an activity base, consider your total long distance telephone bill. The activity base is the number of minutes that you talk. A true variable cost is one whose total dollar amount varies in direct proportion to changes in the level of activity. On your land-line, your total long distance telephone bill is determined by the number of minutes you talk. An activity base, or cost driver, is a measure of what causes the incurrence of variable costs. As the level of activity base increases, the variable cost increases proportionally.
Minutes Talked通话时间

6. Cost Behavior Patterns成本性态模式
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Cost Behavior Patterns成本性态模式
Recall the summary of our cost behavior discussion from an earlier chapter.
下面回顾总结一下以前学过的关于成本性态问题的讨论。
We discussed this table in an earlier chapter. Let’s concentrate on variable costs in total. Recall that total variable cost is proportional to the activity level within the relevant range. As activity increases, total variable cost increases, and as activity decreases, total variable cost decreases.

7. Variable Cost Per Unit Example单位变动成本示例
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Variable Cost Per Unit Example单位变动成本示例
A variable cost remains constant if expressed on a per unit basis. The cost per minute talked is constant. For example, 10 cents per minute.
单位成本保持不变。每分钟的长途话费是固定的，例如每分钟10美分。
Per MinuteTelephone
Charge每分钟话费
A variable cost remains constant if expressed on a per unit basis. Referring to the telephone example, the cost per minute talked is constant (e.g., 10 cents per minute).
Minutes Talked通话时间

8. Extent of Variable Costs
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Extent of Variable Costs
The proportion of variable costs differs across organizations. For example 变动成本所占比例随公司不同而不同。例如：
A public utility with large
investments in equipment
will tend to have fewer variable costs.
公共事业单位变动成本较少
A manufacturing company will often have many variable costs.
制造厂通常变动成本较多
A merchandising company usually will have a high
proportion of variable costs,
like cost of sales.
商品公司变动成本占很大比例
如销售成本。
A public utility has huge investments in property, plant and equipment, so it will tend to have fewer variable costs than a less capital intensive industry. In contrast, a merchandising company usually has a high proportion of variable costs like cost of goods sold. Service companies, like law firms and CPA firms, also tend to have a high proportion of variable costs.
A service company will
normally have a high
proportion of variable costs.
服务单位变动成本占很大比例。

9. Examples of Variable Costs变动成本示例
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Examples of Variable Costs变动成本示例
1. Merchandising companies – cost of goods sold.
商业公司：销售成本
2. Manufacturing companies – direct materials, direct labor, and variable overhead.
制造厂：直接材料，直接劳动力，间接费用
3. Merchandising and manufacturing companies – commissions, shipping costs, and clerical costs, such as invoicing.
商品和制造企业：佣金，运费， 文本费。
4. Service companies – supplies, travel, and clerical.
服务业：辅料，差旅费，及文本费。
Here are some examples of variable costs that are likely present in many types of businesses.

10. True Variable Cost 变动成本
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True Variable Cost 变动成本
Direct materials is a true or proportionately variable cost because the amount used during a period will vary in direct proportion to the level of production activity.
直接材料费是变动成本，因为材料用量与使用量成正比。
Cost成本费
Recall that we previously stated that true variable costs vary directly and proportionately with changes in activity. Direct material is an example of a cost that behaves in a true variable pattern. Now let’s look at what are known as step-variable costs.
Volume使用量

11. The Linearity Assumption and the Relevant Range 线性假设与相关范围
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The Linearity Assumption and the Relevant Range 线性假设与相关范围
Relevant Range相关范围
A straight line closely approximates a curvilinear variable cost line within the relevant range.在相关范围内，一条直线（单位变动成本固定）近似地与曲线吻合。
Economist’s Curvilinear Cost Function经济学家曲线成本函数
Total Cost总成本
Accountant’s Straight-Line Approximation (constant unit variable cost)
会计的近似直线成本
Part I
Economists correctly point out that many costs that accountants classify as variable costs actually behave in a curvilinear fashion.
Part II
In many important decisions, accountants tend to treat costs as linear in nature.
Part III
As long as the company is operating within the relevant range of activity, the accountant’s approximation of the economist’s curvilinear cost function seems to work quite well. The relevant range is the range of activity within which the assumptions made about cost behavior are valid.
Activity 作业

12. Cost Behavior Patterns成本性态模式
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Cost Behavior Patterns成本性态模式
Recall the summary of our cost behavior discussion from an earlier chapter.
下面回顾总结一下以前学过的关于成本性态问题的讨论。
We discussed this table in an earlier chapter. Let’s concentrate on variable costs in total. Recall that total variable cost is proportional to the activity level within the relevant range. As activity increases, total variable cost increases, and as activity decreases, total variable cost decreases.

13. Total Fixed Cost Example
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Total Fixed Cost Example
A fixed cost is a cost whose total dollar amount remains constant as the activity level changes. Your monthly basic telephone bill is probably fixed and does not change when you make more local calls.
Monthly Basic Telephone Bill
If you have a land-line in your home, you pay a flat connection fee that is the same every month. This fee is fixed because it does not change in total regardless of the number of calls made.
Number of Local Calls

14. Cost Behavior Patterns成本性态模式
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Cost Behavior Patterns成本性态模式
Recall the summary of our cost behavior discussion from an earlier chapter.
下面回顾总结一下以前学过的关于成本性态问题的讨论。
We discussed this table in an earlier chapter. Let’s concentrate on variable costs in total. Recall that total variable cost is proportional to the activity level within the relevant range. As activity increases, total variable cost increases, and as activity decreases, total variable cost decreases.

15. Fixed Cost Per Unit Example单位固定成本示例
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Fixed Cost Per Unit Example单位固定成本示例
Average fixed costs per unit decrease as the activity level increases. The fixed cost per local call decreases as more local calls are made.
您本地通话次数越多，每次分摊的单位固定成本就降低。
Monthly Basic Telephone Bill per Local Call
As you make more and more local calls, the connection fee cost per call decreases. If your connection fee is $15 and you make one local call per month, the average connection fee is $15 per call. However, if you make 100 local calls per month, the average connection fee drops to 15¢ per call.
Number of Local Calls

16. Types of Fixed Costs 固定成本种类
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Types of Fixed Costs 固定成本种类
Committed（约束性成本）
Long-term, cannot be significantly reduced in the short term.
长期性的，在短期内不会降低
Discretionary 任意成本
May be altered in the short term by current managerial decisions.通过当前的管理决策可以在短期内改变的。
Part I
One type of fixed cost is known as committed fixed costs. These are long-term fixed costs that cannot be significantly reduced in the short term. Some examples include depreciation on manufacturing facilities and real estate taxes on factory property.
Part II
Another type of fixed cost is known as discretionary fixed costs. These fixed costs may be altered in the short-term by current management decisions. Some examples of discretionary fixed costs include advertising and research and development costs.
Examples
Depreciation on Equipment and Real Estate Taxes
设备折旧和房产税
Examples
Advertising and Research and Development 广告和研究开发

17. The Trend Toward Fixed Costs成本趋向于固定成本
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The Trend Toward Fixed Costs成本趋向于固定成本
The trend in many industries is toward greater fixed costs relative to variable costs.
许多行业倾向于更多固定成本
As machines take over many
mundane tasks previously
Performed by humans,
“knowledge workers” are
demanded for their minds
Rather than their muscles.
机器取代人工需求更多
“脑力工人” 而不是“体力
工人”
Knowledge workers tend to be
salaried, highly-trained and difficult to replace. The cost to
Compensate these valued
Employees is relatively fixed rather than variable.
脑力工人很难被替代，因而
补偿这些价值员工的成本费
相对固定，而不是变动。
Part I
In many industries, we see a trend toward greater fixed costs, relative to variable costs. In the past fifteen years, we have seen computers and robotics take over many mundane tasks previously performed by humans.
Part II
In today’s world economy, knowledge workers are in demand for their experience and knowledge rather than their muscle. Most knowledge workers tend to be salaried, highly trained and very difficult to replace. The cost of these valued employees tends to be fixed rather than variable.

18. Is Labor a Variable or a Fixed Cost? 劳力是变动成本还是固定成本？
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Is Labor a Variable or a Fixed Cost? 劳力是变动成本还是固定成本？
The behavior of wage and salary costs can differ across countries, depending on labor regulations, labor contracts, and custom.各国对工资给付随劳动法，劳动合同以及习俗不同而不同。
In France, Germany, China, and Japan, management has little flexibility in adjusting the size of the labor force. Labor
costs are more fixed in nature.
在法国，德国，中国及日本，管理者不能自如调整劳力规模，
因而劳动成本比较固定。
In much of Europe, China, and Japan, management has little flexibility in adjusting the size of the labor force. Labor costs tend to be viewed as more fixed than variable. In recent years, we have seen some changes in management’s flexibility.
In the U.S. and United Kingdom, management has much greater latitude to adjust the size of the labor force. Labor costs in some industries are still viewed as more variable than fixed.
In the United States and the United Kingdom, management has greater latitude. Labor costs are more variable in nature.
而在美国和英国，管理者有很大自由度，劳动成本更多的是
变动成本。

19. 4-19
Quick Check 
Which of the following statements about cost behavior are true? 下列哪个答案正确？
Fixed costs per unit vary with the level of activity.
Variable costs per unit are constant within the relevant range.
Total fixed costs are constant within the relevant range.
Total variable costs are constant within the relevant range.
See how you do on this question. There can be more than one correct answer. Be careful and take your time.

20. Which of the following statements about cost behavior are true?
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Quick Check 
Which of the following statements about cost behavior are true?
Fixed costs per unit vary with the level of activity.
Variable costs per unit are constant within the relevant range.
Total fixed costs are constant within the relevant range.
Total variable costs are constant within the relevant range.
Number 4 is not correct because total variable costs increase as activity increases within the relevant range and decrease as activity decreases within the relevant range.

21. 4-21
Mixed Costs 混合成本
A mixed cost has both fixed and variable components. Consider the example of utility cost.混合成本既有固定成本又有变动成本。 X Y
Total mixed cost 总电费
Total Utility Cost电费
A mixed cost has both a fixed and variable element.
If you pay your utility bill, you know that a portion of your total bill is fixed. This is the standard monthly utility charge. The variable portion of your utility costs depends upon the number of kilowatt hours you consume. In other words, your total utility bill has both a fixed and variable element.
The graph demonstrates the nature of a normal utility bill.
Variable Cost per KW 每千瓦变动成本
Fixed Monthly Utility Charge 固定月费
Activity (Kilowatt Hours) 千瓦数

22. Fixed Monthly Utility Charge
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Mixed Costs混合成本 X Y
Total mixed cost
Total Utility Cost
The mixed cost line can be expressed with the equation Y = A + B*X. This equation should look familiar, from your algebra and statistics classes.
In the equation, Y is the total mixed cost; A is the total fixed cost (or the vertical intercept of the line); B is the variable cost per unit of activity (or the slope of the line), and X is the actual level of activity.
In our utility example, Y is the total mixed cost; A is the total fixed monthly utility charge; B is the cost per kilowatt hour consumed, and X is the number of kilowatt hours consumed.
Variable Cost per KW
Fixed Monthly Utility Charge
Activity (Kilowatt Hours)

23. Mixed Costs Example混合成本 示例
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Mixed Costs Example混合成本 示例
If your fixed monthly utility charge is $40, your variable cost is $0.03 per kilowatt hour, and your monthly activity level is 2,000 kilowatt hours, what is the amount of your utility bill?
如果你的电费每月固定部分为$40, 变动部分为3美分/千瓦时，假设每月用电2,000千瓦时，那么你每月总电费是多少？
Y = a + bX
Y = $40 + ($0.03 × 2,000)
Y =
$100
Part I
Read through this short question to see if you can calculate the total utility bill for the month. Part II
The total bill is $100. How did you do?

24. Analysis of Mixed Costs混合成本 分析
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Analysis of Mixed Costs混合成本 分析
Account Analysis and the Engineering Approach
帐户分析和工程方法
Each account is classified as either variable or fixed based on the analyst’s knowledge of how the account behaves.
根据帐户性态，每个帐户分为或固定账户或变动账户。
Cost estimates are based on an evaluation of production methods, and material, labor and overhead requirements.
根据生产方法，材料，劳力及间接费用来估算成本
We can analyze mixed costs by looking at each account and classifying the cost as variable, fixed or mixed based on the cost behavior over time.
A more sophisticated way to analyze the nature of a cost is to ask our engineers to evaluate each cost in terms of production methods, material requirements, labor usage and overhead.

25. Learning Objective 2 学习目的2
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Learning Objective 2 学习目的2
Use a scattergraph plot to diagnose cost behavior.
散点图分析成本法
Learning objective number 2 is to use a scattergraph plot to diagnose cost behavior.

26. The Scattergraph Method散点图法
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The Scattergraph Method散点图法
Plot the data points on a graph (total cost vs. activity).在成本与作业的坐标图上画出各个历史数据点。 *
Maintenance Cost 1,000’s of Dollars
总成本（千美元） 10 20
Patient-days in 1,000’s
病人-天数 单位：千天 X Y
A scattergraph plot is a quick and easy way to isolate the fixed and variable components of a mixed cost. The first step is to identify the cost, which is referred to as the dependent variable, and plot it on the Y axis. The activity, referred to as the independent variable, is plotted on the X axis.
If the plotted dots do not appear to be linear, do not analyze the data any further. If there does appear to be a linear relationship between the level of activity and cost, we will continue our analysis.

27. The Scattergraph Method散点图法
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The Scattergraph Method散点图法
Draw a line through the data points with about an equal numbers of points above and below the line.
在点阵中画一条直线，使直线上下两边的点数量基本相等。 *
Maintenance Cost 1,000’s of Dollars总成本（千美元） 10 20
Patient-days in 1,000’s
病人-天数 单位：千天 X Y
Next, we draw a straight line where, roughly speaking, an equal number of points reside above and below the line. Make sure that the straight line goes through at least one data point on the scattergraph.

28. The Scattergraph Method散点图法
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The Scattergraph Method散点图法
Use one data point to estimate the total level of activity and the total cost. 用某一点的数据来计算总成本。 *
Maintenance Cost 1,000’s of Dollars 10 20
Patient-days in 1,000’s X Y
Total maintenance cost = $11,000
Intercept = Fixed cost: $10,000
截矩=固定成本=$10,000
Part I
Where the straight line crosses the Y axis determines the estimate of total fixed costs. In this case, the fixed costs are $10,000.
Part II
Next, select one data point to estimate the variable cost per patient day. In our example, we used the first data point that was on the straight line. From this point, we estimate the total number of patient days and the total maintenance cost. Part III
Our estimate of the total number of patient days at this data point is 800, and the estimate of the total maintenance cost is $11,000. We will use this information to estimate the variable cost per patient day.
Patient days = 800 天

29. The Scattergraph Method散点图法
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The Scattergraph Method散点图法
Make a quick estimate of variable cost per unit and determine the cost equation.
迅速估算单位变动成本并列出成本等式
Variable cost per unit =
$1,
= $1.25/patient-day
Part I
The calculations include:
Subtract the fixed cost from the total estimated cost for 800 patient days. We arrive at an estimate of the total variable cost for 800 patients of $1,000.
Part II
Divide the total variable cost by the 800 patients, which yields a variable cost per patient day of $1.25. We can use this information to complete our basic cost equation.
Part III
Our maintenance cost equation tells us that the Y, the total maintenance cost, is $10,000, the total fixed cost, plus $1.25 times X, the number of patient days.
Y = $10,000 + $1.25X
Number of patient days
Total maintenance cost

30. Learning Objective 3 学习目的3
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Learning Objective 3 学习目的3
Analyze a mixed cost using the high-low method.
高低点法分析混合成本
Learning objective number 3 is to analyze a mixed cost using the high-low method.

31. The High-Low Method高低点法
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The High-Low Method高低点法
Assume the following hours of maintenance work and the total maintenance costs for six months.
以下是假设的6个月维修小时数和总维修费。
The high-low method can be used to analyze mixed costs, if a scattergraph plot reveals an approximately linear relationship between the X and Y variables. We will use the data shown in the Excel spreadsheet to determine the fixed and variable portions of maintenance costs. We have collected data about the number of hours of maintenance and total cost incurred. Let’s see how the high-low method works.

32. The High-Low Method高低点法
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The High-Low Method高低点法
The variable cost per hour of maintenance is equal to the change in cost divided by the change in hours.
每小时变动成本=成本变化量 小时变化量
Part II
The first step in the process is to identify the high level of activity and its related total cost and the low level of activity with its related total cost. You can see that the high level of activity is 800 hours with a cost of $9,800 dollars. The low level of activity is 500 hours with a related total cost of $7,400.
Now, we subtract the low level of activity from the high level and do the same for the costs we have identified. In our case, the change in level of activity and cost is 300 hours and $2,400, respectively.
The variable cost per unit of activity is determined by dividing the change in total cost by the change in activity. For our maintenance example, we divide $2,400 by 300 and determine that the variable cost per hour of maintenance is $8.00.
= $8.00/hour
$2,

33. The High-Low Method高低点法
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The High-Low Method高低点法
Total Fixed Cost = Total Cost – Total Variable Cost
Part I
Here is the equation we will use to calculate total fixed cost.
Part II
We can substitute known data to estimated total fixed cost. We know that at 800 hours of maintenance, total cost is $9,800. We just calculated the variable cost per unit of activity at $8. So we will multiply the 800 hours of activity times the $8 variable rate per unit.
Part III
By solving the equation, we see that total fixed cost is equal to $3,400. We can now construct an equation to estimate total maintenance cost at any level of activity within the relevant range.
Total Fixed Cost = $9,800 – ($8/hour × 800 hours)
Total Fixed Cost = $9,800 – $6,400
Total Fixed Cost = $3,400

34. The High-Low Method高低点法
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The High-Low Method高低点法
Y = $3,400 + $8.00X
The Cost Equation for Maintenance
维修成本公式
Our basic equation of Y is equal to $3,400 (our total fixed cost) plus $8 times the actual level of activity.
You can verify the equation by calculating total maintenance costs at 500 hours, the low level of activity. It will be worth your time to make the calculation.

35. 4-35
Quick Check 
Sales salaries and commissions are $10,000 when 80,000 units are sold, and $14,000 when 120,000 units are sold. Using the high-low method, what is the variable portion of sales salaries and commission?
a. $0.08 per unit
b. $0.10 per unit
c. $0.12 per unit
d. $0.125 per unit
See if you can apply what we have just discussed to determine the variable portion of sales salaries and commissions for this company.

36. 4-36
Quick Check 
Sales salaries and commissions are $10,000 when 80,000 units are sold, and $14,000 when 120,000 units are sold. Using the high-low method, what is the variable portion of sales salaries and commission?
a. $0.08 per unit
b. $0.10 per unit
c. $0.12 per unit
d. $0.125 per unit
$4,000 ÷ 40,000 units = $0.10 per unit
The correct answer is 10 cents per unit.

37. 4-37
Quick Check 
Sales salaries and commissions are $10,000 when 80,000 units are sold, and $14,000 when 120,000 units are sold. Using the high-low method, what is the fixed portion of sales salaries and commissions?
a. $ 2,000
b. $ 4,000
c. $10,000
d. $12,000
Using the same data, calculate the total fixed cost portion of sales salaries and commissions.

38. 4-38
Quick Check 
Sales salaries and commissions are $10,000 when 80,000 units are sold, and $14,000 when 120,000 units are sold. Using the high-low method, what is the fixed portion of sales salaries and commissions?
a. $ 2,000
b. $ 4,000
c. $10,000
d. $12,000
The calculation of the answer is a bit more complex, but we see that total fixed cost equals $2,000.

39. Least-Squares Regression Method最小二乘回归法
4-39
Least-Squares Regression Method最小二乘回归法
A method used to analyze mixed costs if a scattergraph plot reveals an approximately linear relationship between the X and Y variables.当散点法显示变量X和Y呈线性关系时，我们用最小二乘回归法来分析混合成本。
This method uses all of the data points to estimate the fixed and variable cost components of a mixed cost.
此法使用所有点来估计混合
成本的固定和变动成本组分。
The goal of this method is to fit a straight line to the data that minimizes the sum of the squared errors.
此法目的是确定一直线
以减少平方误差总和。
The least-squares regression method is a more sophisticated approach to isolating the fixed and variable portion of a mixed cost. This method uses all of the data points to estimate the fixed and variable cost components of a mixed cost. This method is superior to the scattergraph plot method that relies upon only one data point and the high-low method that uses only two data points to estimate the fixed and variable cost components of a mixed cost. The basic goal of this method is to fit a straight line to the data that minimizes the sum of the squared errors. The regression errors are the vertical deviations from the data points to the regression line.

40. Least-Squares Regression Method最小二乘回归法
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Least-Squares Regression Method最小二乘回归法
Software can be used to fit a regression line through the data points.可用电脑软件做回归线。
The cost analysis objective is the same: Y = a + bX
The formulas that are used for least-squares regression are complex. Fortunately, computer software can perform the calculations, quickly. The observed values of the X and Y variables are entered into the computer program and all necessary calculations are made. In the appendix to this chapter, we show you how to use Microsoft Excel to complete a least-squares regression analysis.
Output from the regression analysis can be used to create the equation that enables us to estimate total costs at any activity level. The key statistic to examine when evaluating regression results is called R squared, which is a measure of the goodness of fit.
Least-squares regression also provides a statistic, called the R2, which is a measure of the goodness of fit of the regression line to the data points.
统计数值R2 用来测定回归线与数据点的拟合优度。

41. Least-Squares Regression Method最小二乘回归法
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Least-Squares Regression Method最小二乘回归法
R2 is the percentage of the variation in total cost explained by the activity.
R2代表能被作业解释的总成本变化的百分数。 Y 20 * * * * * * * * * *
Total Cost 总成本 10
The R square value can range from 0% to 100%. The higher the percentage, the better the fit.
R2 varies from 0% to 100%, and the higher the percentage the better.
R2值从0%到100%。 R2值越大越好。 X
Activity 作业

42. Comparing Results From the Three Methods 三种方法比较
4-42
Comparing Results From the Three Methods 三种方法比较
The three methods just discussed provide slightly different estimates of the fixed and variable cost components of the mixed cost.
This is to be expected because each method uses differing amounts of the data points to provide estimates.
Least-squares regression provides the most accurate estimate because it uses all the data points.最小二乘回归法是三种方法中最准确的一种，因为它用所有点来估算。
The three methods we discussed for isolating the fixed and variable portions of a mixed cost yield slightly different results. The most accurate estimate is provided by the least-squared regression method. Less accurate results are usually associated with the scattergraph. The high-low method provides results that fall somewhere in the middle of the other two methods.

43. Learning Objective 4 学习目标4
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Learning Objective 4 学习目标4
Prepare an income statement using the contribution format.
用贡献毛利法制作损益表
Learning objective number 4 is to prepare an income statement using the contribution format.

44. The Contribution Format贡献毛利格式
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The Contribution Format贡献毛利格式
Let’s put our knowledge of cost behavior to work by preparing a contribution format income statement.
The contribution approach provides an income statement format geared directly to cost behavior, which has been the focus of discussion in this chapter.

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The Contribution Format贡献毛利格式
The contribution margin format emphasizes cost behavior. Contribution margin covers fixed costs and provides for income.
The contribution approach separates costs into fixed and variable. Sales minus variable costs equals contribution margin. The contribution margin minus fixed costs equals net operating income.

46. The Contribution Format贡献毛利格式
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The Contribution Format贡献毛利格式
The contribution format allocates costs based on cost behavior. The contribution approach differs from the traditional approach covered in Chapter 2. The traditional approach organizes costs in a functional format. Costs relating to production, administration and sales are grouped together without regard to their cost behavior. The traditional approach is used primarily for external reporting purposes.
Used primarily for external reporting.
主要用于对外报表
Used primarily by management.
主要管理人员使用

47. Least Squares Regression Using Microsoft Excel
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Least Squares Regression Using Microsoft Excel
用EXCEL作最小二乘回归
Appendix 4A
In this appendix, we will show you how to use Microsoft Excel to determine the key variable necessary for least-squares regression. As you have seen, we need three pieces of information: the estimated variable cost per unit (the slope of the line), the estimated fixed cost (the intercept), and R squared.
Let’s get started. I think you will find that using Microsoft Excel is quite easy.

48. Learning Objective 5 学习目的5
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Learning Objective 5 学习目的5
Analyze a mixed cost using the least-squares regression method.
用最小二乘回归法
分析混合成本
Learning objective number 5 is to analyze a mixed cost using the least-squares regression method.

49. Simple Regression Analysis Example 简单回归分析示例
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Simple Regression Analysis Example 简单回归分析示例
Matrix, Inc. wants to know its average fixed cost and variable cost per unit.
Using the data to the right, let’s see how to do a regression using Microsoft Excel.
Matrix, Inc. has gathered 15 month’s of information concerning the number of meals prepared and the total cost of preparing them each month. We will use this data in our least-squares regression model. Using Microsoft Excel, we will estimate the variable and fixed cost components of the total meals cost.

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Simple Regression Using Excel 采用EXCEL做简单回归
You will need three pieces of information from your regression analysis:
需以下三点信息：
Estimated Variable Cost per Unit (line slope) 斜率
Estimated Fixed Costs (line intercept) 截矩
Goodness of fit, or R2
拟和优度 R2
To gather the three pieces of information we need, we will use three special functions in Excel. These functions are named LINEST, INTERCEPT, and RSQ. LINEST provides us with the slope of the line, INTERCEPT gives us the fixed cost intercept, and RSQ yields the R squared value.
Load Excel on your computer and enter the data shown in the table on the right side of your screen. Start with the headings in cell B3, C3, and D3. Enter the months in column B, the total cost in column C, and the number of meals in column D. When finished entering this data, go to the next screen.
To get these three pieces information we will need to use three different Excel functions.
LINEST, INTERCEPT, & RSQ-三种EXCEL功能

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Simple Regression Using Excel 采用EXCEL做简单回归
Place your cursor in cell F4 and press the = key. Click on the pull down menu and scroll down to “More Functions . . .”
We will place the slope of the line in cell F4, so place your cursor in cell F4 and press the equal key. Look to the left of your screen and you will see the special functions drop-down menu. Click on the down arrow to the right of the special functions tab and scroll down to select more functions.

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Simple Regression Using Excel 采用EXCEL做简单回归
Scroll down to the “Statistical”, functions. Now scroll down the statistical functions until you highlight “SLOPE”
Use the Or select a category option to select statistical. Once statistical is selected, move to the select a function window and scroll down until you find SLOPE. Click on SLOPE.

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Simple Regression Using Excel 采用EXCEL做简单回归
The Function Arguments window will pop-up for SLOPE. The first blank space is for Known underscore y’s. We want to enter the total cost for each month in this space. To do this, click on cell C4, hold down the mouse button and drag down to cell C19. Now, release the mouse button and C4 colon C19 will appear in the first space. We have now entered the total cost.
Move your cursor down to the second space named Known underscore x’s. We want to enter the number of meals prepared in this space. Click on cell D4, hold down the mouse button and drag down to cell D19. Release the mouse button and you have entered the number of meals.
1. In the Known_y’s box, enter C4:C19 for the range.
2. In the Known_x’s box, enter D4:D19 for the range.

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Simple Regression Using Excel 采用EXCEL做简单回归
Here is the estimate of the slope of the line.
Look at the bottom of your screen to locate the This is the estimate of the slope of the line. Now look at your cell F4 and make sure it looks just like the cell contents on this screen. If you have 2.77 and your cell F4 looks like the one on your screen, press the enter key. You have calculated the slope of the line, which is the first piece of vital information.
1. In the Known_y’s box, enter, C4:C19 for the range.
2. In the Known_x’s box, enter, D4:D19 for the range.

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Simple Regression Using Excel 采用EXCEL做简单回归
With your cursor in cell F5, press the = key and go to the pull down menu for special functions. Select Statistical and scroll down to highlight the INTERCEPT function.
Move your cursor to cell F5 and press the equal key. Return to the special functions area and click on the down arrow. The statistical function should now be selected. Scroll the select a function window until you find INTERCEPT. Click on INTERCEPT to select this function.

56. Simple Regression Using Excel 采用EXCEL做简单回归
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Simple Regression Using Excel 采用EXCEL做简单回归
Here is the estimate of the fixed costs.
Part I
Once again, we are asked to enter the Known underscore y’s and x’s. Follow the same procedures we used earlier to enter the total cost values in the Known underscore y’s and the number of meals in the Known underscore x’s spaces.
Part II
Notice that Excel has already calculated the estimated fixed costs at $2, If you find this amount and your cell F5 looks like the one on the screen, press the enter key. You have just determined the fixed cost intercept, which is the second piece of information needed.
1. In the Known_y’s box, enter C4:C19 for the range.
2. In the Known_x’s box, enter D4:D19 for the range.

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Simple Regression Using Excel 采用EXCEL做简单回归
Finally, we will determine the “goodness of fit”, or R2, by using the RSQ function.
Move your cursor to cell F6, press the equal key, and select the special functions section of Excel. You are already in statistical, so scroll until you find the special function RSQ (or R squared). Click on RSQ and you are ready to enter the necessary data.

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Simple Regression Using Excel 采用EXCEL做简单回归
Here is the estimate of R2.
Part I
Once again, the function arguments window asks you to enter the Known underscore y’s and x’s. Follow the same procedure to enter total cost in the Known underscore y’s and the number of meals in the Known underscore x’s.
Part II
Look in the arguments window and notice that the R squared is equal to 93.3%. That is an excellent R squared. If you calculated this value for R squared and your cell F6 looks like the one on your screen, press the enter key. You have now completed gathering all the information necessary. Using Excel to solve a least-squares regression problem is very easy. It is very important that you understand the output from these special functions.
1. In the Known_y’s box, enter C4:C19 for the range.
2. In the Known_x’s box, enter D4:D19 for the range.

59. 4-59
End of Chapter
End of chapter 4.