Transcript Libby, Libby and Short

3 -1
CHAPTER
Activity Cost
Behavior
3 -2
Objectives
1. Definir los comportamientos del costo para
costo fijo, variable y mixto.
2. Explicar el rol del modelo de uso de recursos
para entender el comportamiento del costo.
3. Separar costos mixtos en componentes fijos y
variables usando los metodos de alto y bajo,
el metodo del diagrama de dispersiony el
metodo de los minimos cuadrados.
continued
3 -3
Objectives
4. Evaluar la confiabilidad de la ecuacion de
costos.
5. Discutir el rol de una regresion multiple en el
analisis del comportamiento del costo
6. Describir el uso de el juicio gerencial en
determinar el comportamiento del costo.
3 -4
Costo Fijo
Un costo que se mantiene
constante aunque cambie
la produccion es un costo
fijo.
3 -5
Costo Fijo
Maquinas de corte que
se alquilan por $60,000
por ano y tienen una
capacidad de producit
hasta 240,000 unidades
al ano.
3 -6
Costo Total
Grafica de costo fijo total
$120,000
$100,000
$80,000
$60,000
$40,000
$20,000
Costo Fijo
F = $60,000
0
60 120 180 240
Unidades Producidas
(000)
Alquiler de
maquinas
$60,000
60,000
60,000
60,000
60,000
Numero de
Unidades
0
60,000
120,000
180,000
240,000
Costo por
Unidad
N/A
$1.00
0.50
0.33
0.25
3 -7
Cost per Unit
Unit Fixed Cost Graph
$1.00
Fixed Costs
$0.50
$0.33
$0.25
0
60 120 180 240
Units Produced (000)
Lease of
Machines
$60,000
60,000
60,000
60,000
60,000
Number
of Units
0
60,000
120,000
180,000
240,000
Units
Cost
N/A
$1.00
0.50
0.33
0.25
3 -8
Un costo variable es un
costo que en total varia en
proporcion directa con los
cambios en la produccion.
Costo
Variable
Costos Variables
Como las maquinas cortan cada unidad
estos equipos unsan 0.1 kilowatt por
hora a $2.00 el Kilowatt.Asi, el costo
de cada unidad es de $.20($2 x 0.1).
3 -9
3 -10
Total Costs
Total Variable Cost Graph
$48,000
$36,000
Yv = .20x
Costos
Variables
$24,000
$12,000
0 60 120 180 240
Units Produced (000)
Cost of
Power
$
0
12,000
24,000
36,000
48,000
Number
of Units
0
60,000
120,000
180,000
240,000
Units
Cost
$ 0
0.20
0.20
0.20
0.20
3 -11
Cost per Unit
Unit Variable Cost Graph
$0.40
$0.30
Costos
Variables
$0.20
$0.10
0
60 120 180 240
Units Produced (000)
Cost of
Power
$
0
12,000
24,000
36,000
48,000
Number
of Units
0
60,000
120,000
180,000
240,000
Units
Cost
$ 0
0.20
0.20
0.20
0.20
3 -12
Un costo mixto es un
costo que tiene
componentes ambos
fijos y variables.
3 -13
Representantes de
Ventas muchas veces
se le pagan un
salario y una
comision en las
ventas.
Total Costs
Mixed Cost Behavior
3 -14
$130,000
$110,000
$90,000
$70,000
$50,000
$30,000
0
40 80 120 160 180 200
Units Sold (000)
Inserts
Sold
40,000
80,000
120,000
160,000
200,000
Variable
Cost of
Selling
Fixed
Cost of
Selling
Total
Selling
Cost
Selling
Cost per
Unit
$ 20,000
40,000
60,000
80,000
100,000
$30,000
30,000
30,000
30,000
30,000
$ 50,000
70,000
90,000
110,000
130,000
$1.25
0.86
0.75
0.69
0.65
3 -15
Modelo de comportamiento del costo por
actividad
Insumos:
Material
Energia
Labor
Actividades
Produccion de
La actividad
Capital
Cambios
en los
costos de
Insumo
Comportamiento del
costo
Cambios en
la
Produccion
3 -16
Recursos Flexibles son aquellos
recursos adquiridos cuando se usan
y cuando se necesitan. Materiales y
la electricidad son unos ejemplos.
3 -17
Recursos Comprometidos
Recursos comprometidos se suplen por
adelantado. Compra o arrendamiento de un
edificio es una forma de una adquisicion por
adelantado de recursos.
3 -18
Un costo escalonado presenta un nivel
constante de costo para un campo de
produccion y entonces cambia a un nivel
de costo mas alto en algun momento.
Comportamiento de
Costos Escalonados
3 -19
Step-Cost Behavior
Cost
$500
400
300
200
100
10
20
30
40
50
Activity Output (units)
3 -20
Step-Fixed Costs
Cost
$150,000
Normal
Operating
Range
(Relevant
Range)
100,000
50,000
2,500
5,000
Activity Usage
7,500
3 -21
Step-Cost Behavior
 3 ingenieros se contratan a $50,000 cada uno
 Cada ingeniero puede procesar 2,500 ordenes
de cambio
 $90,000 fue gastado en suministros para esa
actividad de ingenieria
 Hay 6,000 ordenes procesadas
 La compania puede procesar hasta 7,500
ordenes
3 -22
Step-Cost Behavior
Ordenes disponibles= Ordernes usadas + Ordernes no usadas
7,500 orders = 6,000 orders + 1,500 orders
Fixed engineering rate
= $150,000/7,500
= $20 per change order
Variable engineering rate = $90,000/6,000
= $15 per change order
3 -23
Step-Cost Behavior
The relationship between resources supplied and
resources used is expressed by the following
equation:
Resources available = Resources used + Unused
capacity
3 -24
Step-Cost Behavior
Cost of orders supplied = Cost of orders used +
Cost of unused orders
= [($20 + $15) x 6,000] + ($20
x 1,500)
= $240,000
The $30,000 of excess engineering capacity
means that a new product could be
Equal to the $150,000 spent on
introducedengineers
without and
increasing
current
the $90,000
spending
on engineering.
spent
on supplies.
3 -25
Methods for Separating Mixed Costs
The High-Low Method
The Scatterplot Method
The Method of Least Squares
Variable
Component
Fixed
Component
3 -26
The linearity assumption
assumes that variable costs
increase in direct proportion to
the number of units produced
(or activity units used).
3 -27
Methods for Separating Mixed Costs
Y = a + bx
Total Cost
Total Fixed
Variable
Number of
CostCostUnits
per
Unit
3 -28
The High-Low Method
Month
January
February
March
April
May
Setup Costs
$1,000
1,250
2,250
2,500
3,750
Setup Hours
100
200
300
400
500
Step 1: Solve for variable cost (b)
3 -29
The High-Low Method
Month
January
February
March
April
May
Setup Costs
$1,000
1,250
2,250
2,500
3,750
b=
Setup Hours
100
200
300
400
500
High Cost – Low Cost
High Units – Low Units
3 -30
The High-Low Method
Month
January
February
March
April
May
Setup Costs
$1,000
1,250
2,250
2,500
3,750
b=
Setup Hours
100
200
300
400
500
High
$3,750
Cost – Low Cost
High500
Units –– Low
Low Units
Units
3 -31
The High-Low Method
Month
January
February
March
April
May
Setup Costs
$1,000
1,250
2,250
2,500
3,750
b=
$3,750
Setup Hours
100
200
300
400
500
– Low
$1,000
Cost
500 – Low
100
Units
3 -32
The High-Low Method
b=
$3,750
– $1,000
500 –
100
b = $6.875
Step 2: Using either the high cost or low cost,
solve for the total fixed cost (a).
3 -33
The High-Low Method
Y =
$3,750 =
$312.50 =
a +
b (x)
a + $6.875(500)
a
High
End
Y =
$1,000 =
$312.50 =
a +
b (x)
a + $6.875(100)
a
Low
End
The cost formula using the high-low method is:
Total cost = $312.50 + ($6.875 x Setup hours)
3 -34
The Scatterplot Method
The Scatterplot Method
Nonlinear Relationship
Activity
Cost
*
*
*
*
*
0
Activity Output
3 -35
The Scatterplot Method
Upward Shift in Cost Relationship
Activity
Cost
*
*
0
*
*
*
*
Activity Output
3 -36
The Scatterplot Method
Presence of Outliers
Activity
Cost
*
*
Estimated
fixed cost
0
*
*
*
*
Estimated
regression
line
Activity Output
3 -37
The Method of Least Squares
Month
Jan
Feb
Mar
Apr
May
Setup Costs Setup Hours
1,000
100
1,250
200
2,250
300
2,500
400
3,750
500
Spreadsheet Data for
Larson Company
3 -38
The Method of Least Squares
Regression Output:
Constant
Std. Err of Y Est
R Squared
No. of Observation
Degrees of Freedom
X Coefficient(s)
Std. Err of Coef.
125
299.304749934466
0.944300518134715
5
3
6.75
0.9464847243
Regression Output for
Larson Company
3 -39
The Method of Least Squares
The results give rise to the following equation:
Setup costs = $125 + ($6.75 x Setup hours)
R2 = .944, or 94.4 percent of the variation in
setup costs is explained by the number of setup
hours variable.
3 -40
3 -41
Coefficient of Correlation
Positive Correlation
r approaches +1
Machine Utilities
Hours
Costs
Machine Utilities
Hours
Costs
3 -42
Coefficient of Correlation
Negative Correlation
r approaches -1
Hours of Industrial
Safety Accidents
Training
Hours of Industrial
Safety Accidents
Training
3 -43
Coefficient of Correlation
No Correlation
r~0
Hair Accounting
Length
Grade
Hair Accounting
Length
Grade
3 -44
Multiple Regression
TC = b0 + ( b1X1) + (b2X2) + . . .
b0 = the fixed cost or intercept
b1 = the variable rate for the first independent variable
X1 = the first independent variable
b2 = the variable rate for the second independent variable
X2 = the second independent variable
3 -45
Multiple Regression
Month
Jan
Feb
Mar
April
May
June
July
August
Sept
Oct
Nov
Dec
Mhrs
1,340
1,298
1,376
1,405
1,500
1,432
1,322
1,416
1,370
1,580
1,460
1,455
Summer
0
0
0
0
1
1
1
1
1
0
0
0
Utilities Cost
$1,688
1,636
1,734
1,770
2,390
2,304
2,166
2,284
1,730
1,991
1,840
1,833
Data for Phoenix Factory
Utilities Cost Regression
3 -46
Multiple Regression
Constant
Std Err of Y Est
R Squared
No. of Observation
Degrees of Freedom
X Coefficient(s)
Std Err of Coef.
243.1114997159
55.5082829356447
0.96717927255452
12
9
1.0971575051946
0.210226332115593
510.49073361447
32.5489464532519
Multiple Regression for Phoenix
Factory Utilities Cost
3 -47
Multiple Regression
The results gives rise to the following equation:
Utilities cost = $243.11 + $1.097(Machine hours) +
($510.49 x Summer)
R2 = .967, or 96.7 percent of the variation in utilities
cost is explained by the machine hours and summer
variables.
3 -48
Managerial Judgment
Managerial judgment is critically
important in determining cost behavior,
and it is by far the most widely used
method in practice.
3 -49
Chapter Three
The End
3 -50