Principles of Managerial Accounting · 免费预览
基本成本性态模式
成本相对于业务活动量表现为变动成本、固定成本或混合成本，这一区分支配着管理会计中的每一项预测、预算和决策模型。
1. Cost behavior defined
Cost behavior defined
2. Variable costs
Variable costs
3. Fixed costs
Fixed costs
4. Mixed and step costs
Mixed and step costs
5. Variable diagnostic
Which description fits a variable cost within the relevant range?
6. Fixed cost per unit
Monthly rent of 6,000 dollars is spread over production. Compute rent per unit at 1,000 units and at 5,000 units.
7. Mixed cost anatomy
A utility bill shows a 500 dollar monthly charge plus 0.10 dollars per kilowatt-hour. How is this cost classified?
8. Step cost recognition
One supervisor earns 60,000 dollars covering a single shift, and a second supervisor must be hired when production moves to two shifts. Which cost pattern is the supervision cost?
9. Variable rate
Flour costs 2 dollars per loaf. Compute total flour cost at 5,000 loaves in dollars, number only.
10. Fixed total behavior
A cost holds at 6,000 dollars total whether activity is 1,000 or 5,000 units. Within this range the cost is classified as ____. One word.