文档介绍：该【管理会计成本基本维度性态划分 】是由【762357237】上传分享，文档一共【62】页，该文档可以免费在线阅读，需要了解更多关于【管理会计成本基本维度性态划分 】的内容，可以使用淘豆网的站内搜索功能，选择自己适合的文档，以下文字是截取该文章内的部分文字，如需要获得完整电子版，请下载此文档到您的设备，方便您编辑和打印。第二章 成本计算和控制的要点回顾
：
结构性的成本构成分析（控制对象）
阶段性的差异分析（绝对控制）
因果性的成本－数量－利润分析（相对控制）
2. 成本分析的两个层次：
总体分析（整体报表）
个体分析（成本项目分析）
3. 基于标准成本的差异分析的注意点：
总额合理、定额准确、责任明确
4. 标准成本系统的缺陷
01
02
例1： 标准成本中材料费用的差异分析
续上例，生产300件A产品，实际工时720 小时，支付 工资3600元。，标准工资率为4元/小时。
某企业本月实际生产A产品300件，耗用甲材料2000KG，，该企业为A产品制订的标准消耗量为6KG甲材料，标准成本管理系统对甲材料制订的标准价格为1元/KG。
例2： 标准成本中人工费用的差异分析
第二章内容回顾
第三章 成本性态分析
单击此处添加副标题
Cost Behavior: Analysis and Use
了解Excel在管理分析中的应用（英文举例）
3
掌握成本按性态分类（英文）
1
熟悉混合成本分解的主要方法（英文）
2
本章主要内容和学习目标
Recall the summary of our cost behavior discussion from an earlier chapter.
Types of Cost Behavior Patterns
The Activity Base
A measure of what causes the incurrence of a variable cost
Units produced
Miles driven
Labor hours
Machine hours
Minutes Talked
Total Long Distance Telephone Bill
True Variable Cost Example
A variable cost is a cost whose total dollar amount varies in direct proportion to changes in the activity level. Eg:Your total long distance telephone bill is based on how many minutes you talk.
Minutes Talked
Per Minute Telephone Charge
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.
Variable Cost Per Unit Example
Extent of Variable Costs
The proportion of variable costs differs across organizations. For example . . .
A public utility with large investments in equipment will tend to have fewer variable costs.
A manufacturing company will often have many variable costs.
A merchandising company usually will have a high
proportion of variable costs
like cost of sales.
A service company will normally have a high
proportion of variable costs.
Examples of Variable Costs
Merchandising companies – cost of goods sold.
Manufacturing companies – direct materials, direct labor, and variable overhead.
Merchandising and manufacturing companies – commissions, shipping costs, and clerical costs such as invoicing.
Service companies – supplies, travel, and clerical.