Principles of Managerial Accounting · 免费预览
估计变动成本与固定成本方程
高低点法利用两个活动量点，将混合成本分解为变动率和固定部分，从而得出一个成本方程，用于预测任何活动量水平下的未来成本。
1. Why separate mixed costs
Why separate mixed costs
2. The high-low computation
The high-low computation
3. The cost equation and prediction
The cost equation and prediction
4. The method's limits
The method's limits
5. Method inputs
Which two data points does the high-low method use?
6. Variable rate computation
Cost is 11,000 dollars at 8,000 machine-hours and 7,000 dollars at 3,000 hours. Compute the variable rate per machine-hour.
7. Fixed component derivation
Using the high point, total cost of 11,000 dollars at 8,000 hours with a variable rate of 0.80 dollars, compute the fixed component.
8. Prediction with the equation
The cost equation is Y equals 4,600 plus 0.80X. Compute predicted cost at 6,500 machine-hours in dollars, number only, in the options below.
9. Variable rate formula numerator
In the high-low method, the variable rate equals the change in cost divided by the change in ____. One word.
10. Equation form
A cost equation takes the form Y equals a plus bX, where a is the fixed component and b is the ____ rate. One word.