Libby, Libby and Short

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CHAPTER
Activity Cost Behavior
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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
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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.
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Costo Fijo
Un costo que se mantiene constante aunque cambie
la produccion es un costo fijo.
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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.
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Costo Fijo
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Fixed Costs
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Un costo variable es un costo que en total varia
en proporcion directa con los cambios en la
produccion.
Costo Variable
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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).
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Total Variable Cost Graph
Yv .20x
Costos Variables
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Unit Variable Cost Graph
Costos Variables
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Un costo mixto es un costo que tiene componentes
ambos fijos y variables.
Costos Mixtos
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Costos Mixtos
Representantes de Ventas muchas veces se le pagan
un salario y una comision en las ventas.
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Mixed Cost Behavior
130,000 110,000 90,000 70,000 50,000
30,000
Costos Mixtos
Total Costs
0
40 80 120 160 180 200
Units Sold (000)
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Modelo de comportamiento del costo por actividad
Insumos
Material
Energia
Labor
Capital
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Recursos Flexibles
Recursos Flexibles son aquellos recursos
adquiridos cuando se usan y cuando se necesitan.
Materiales y la electricidad son unos ejemplos.
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Recursos Comprometidos
Recursos comprometidos se suplen por adelantado.
Compra o arrendamiento de un edificio es una
forma de una adquisicion por adelantado de
recursos.
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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
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Step-Cost Behavior
Cost
500 400 300 200 100
10 20 30 40 50
Activity Output (units)
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Step-Fixed Costs
Cost 150,000 100,000 50,000
Normal Operating Range (Relevant Range)
2,500 5,000
7,500
Activity Usage
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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

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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
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Step-Cost Behavior

• The relationship between resources supplied and
  resources used is expressed by the following
  equation

Resources available Resources used Unused
capacity
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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 introduced without
increasing current spending on engineering.
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Methods for Separating Mixed Costs

• The High-Low Method
• The Scatterplot Method
• The Method of Least Squares

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The linearity assumption assumes that variable
costs increase in direct proportion to the number
of units produced (or activity units used).
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Methods for Separating Mixed Costs
Y a bx
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The High-Low Method
Month Setup Costs
Setup Hours January
1,000 100 February
1,250 200 March
2,250 300 April
2,500 400 May 3,750 500

Step 1 Solve for variable cost (b)
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The High-Low Method
Month Setup Costs
Setup Hours January
1,000 100 February
1,250 200 March
2,250 300 April
2,500 400 May 3,750 500

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The High-Low Method
Month Setup Costs
Setup Hours January
1,000 100 February
1,250 200 March
2,250 300 April
2,500 400 May 3,750 500

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The High-Low Method
Month Setup Costs
Setup Hours January
1,000 100 February
1,250 200 March
2,250 300 April
2,500 400 May 3,750 500

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The High-Low Method
b 6.875
Step 2 Using either the high cost or low cost,
solve for the total fixed cost (a).
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The High-Low Method
Y a b (x)
High End
3,750 a 6.875(500)
312.50 a
Y a b (x)
Low End
1,000 a 6.875(100)
312.50 a
The cost formula using the high-low method is
Total cost 312.50 (6.875 x Setup
hours)
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The Scatterplot Method
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The Scatterplot Method
Nonlinear Relationship
Activity Cost





0
Activity Output
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The Scatterplot Method
Upward Shift in Cost Relationship
Activity Cost






0
Activity Output
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The Scatterplot Method
Presence of Outliers
Activity Cost






0
Activity Output
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The Method of Least Squares
Spreadsheet Data for Larson Company
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The Method of Least Squares
Regression Output for Larson Company
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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.
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Coefficient of Correlation
Positive Correlation
r approaches 1
Machine Hours
Utilities Costs
Machine Hours
Utilities Costs
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Coefficient of Correlation
Negative Correlation
r approaches -1
Hours of Safety Training
Industrial Accidents
Hours of Safety Training
Industrial Accidents
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Coefficient of Correlation
No Correlation
r 0
Hair Length
Accounting Grade
Hair Length
Accounting Grade
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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
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Multiple Regression
Data for Phoenix Factory Utilities Cost Regression
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Multiple Regression
Multiple Regression for Phoenix Factory Utilities
Cost
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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.

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Managerial Judgment
Managerial judgment is critically important in
determining cost behavior, and it is by far the
most widely used method in practice.
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Chapter Three
The End
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