3 -1 Activity Cost Behavior CHAPTER

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. ObjectivesObjectives continuedcontinued

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. ObjectivesObjectives

3 -4 Costo Fijo Un costo que se mantiene constante aunque cambie la produccion es un costo fijo.

3 -5 Maquinas de corte que se alquilan por $60,000 por ano y tienen una capacidad de producit hasta 240,000 unidades al ano. Costo Fijo

3 -6 Alquiler de maquinas Numero de Unidades $60,0000N/A 60,00060,000$ ,000120, ,000180, ,000240, Costo por Unidad Costo Fijo Grafica de costo fijo total Costo Total $120,000 $100,000 $80,000 $60,000 $40,000 $20, Unidades Producidas (000) F = $60,000

3 -7 Lease of Machines Number of Units $60,0000N/A 60,00060,000$ ,000120, ,000180, ,000240, Units Cost Fixed Costs Unit Fixed Cost Graph Cost per Unit $1.00 $0.50 $0.33 $ Units Produced (000)

3 -8 Costo Variable Un costo variable es un costo que en total varia en proporcion directa con los cambios en la produccion.

3 -9 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). Costos Variables

3 -10 Total Variable Cost Graph Cost of Power Number of Units $ 00$ 0 12,00060, ,000120, ,000180, ,000240, Units Cost Total Costs 0 Units Produced (000) $48,000 $36,000 $24,000 $12, Costos Variables Y v =.20x

3 -11 Cost of Power Number of Units $ 00$ 0 12,00060, ,000120, ,000180, ,000240, Units Cost Costos Variables Unit Variable Cost Graph Units Produced (000) $0.40 $0.30 $0.20 $ Cost per Unit

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.

3 -14 Inserts Sold Variable Cost of Selling 40,000$ 20,000$30,000$ 50,000$ ,00040,00030,00070, ,00060,00030,00090, ,00080,00030,000110, ,000100,00030,000130, Total Selling Cost Fixed Cost of Selling Selling Cost per Unit Mixed Cost Behavior Total Costs 0 Units Sold (000) $130,000 $110,000 $90,000 $70,000 $50,000 $30,

3 -15 Modelo de comportamiento del costo por actividad Insumos: Material Energia Labor Capital Actividades Produccion de La actividad Comportamiento del costo Cambios en la Produccion Cambios en los costos de Insumo

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 Cost Activity Output (units) $ Step-Cost Behavior

3 -20 Normal Operating Range (Relevant Range) Step-Fixed Costs Cost $150, ,000 50,000 2,500 5,000 7,500 Activity Usage

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 Step-Cost Behavior

3 -22 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 Step-Cost Behavior

3 -23 The relationship between resources supplied and resources used is expressed by the following equation: Resources available = Resources used + Unused capacity Step-Cost Behavior

3 -24 Cost of orders supplied = Cost of orders used + Cost of unused orders = [($20 + $15) x 6,000] + ($20 x 1,500) = $240,000 Equal to the $150,000 spent on engineers and the $90,000 spent on supplies. The $30,000 of excess engineering capacity means that a new product could be introduced without increasing current spending on engineering. Step-Cost Behavior

3 -25 The High-Low Method The Scatterplot Method The Method of Least Squares Methods for Separating Mixed Costs 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 CostTotal Fixed Cost Variable Cost per Unit Number of Units

3 -28 Month Setup Costs Setup Hours January $1, February 1, March 2, April 2, May 3, The High-Low Method Step 1: Solve for variable cost (b)

3 -29 Month Setup Costs Setup Hours January $1, February 1, March 2, April 2, May 3, b = High Cost – Low Cost High Units – Low Units The High-Low Method

3 -30 b = High Cost – Low Cost High Units – Low Units Month Setup Costs Setup Hours January $1, February 1, March 2, April 2, May 3, The High-Low Method b = $3,750 – Low Cost 500 – Low Units

3 -31 Month Setup Costs Setup Hours January $1, February 1, March 2, April 2, May 3, b = $3,750 – Low Cost 500 – Low Units b = $3,750 – $1, – 100 The High-Low Method

3 -32 b = $3,750 – $1, – 100 b = $6.875 Step 2: Using either the high cost or low cost, solve for the total fixed cost (a). The High-Low Method

3 -33 Y = a + b (x) $3,750 = a + $6.875(500) $ = a High End Y = a + b (x) $1,000 = a + $6.875(100) $ = a Low End The cost formula using the high-low method is: Total cost = $ ($6.875 x Setup hours) The High-Low Method

3 -34 The Scatterplot Method

3 -35 Activity Cost 0 Activity Output * * * * * The Scatterplot Method Nonlinear Relationship

3 -36 Activity Cost 0 Activity Output * * * * * * The Scatterplot Method Upward Shift in Cost Relationship

3 -37 Activity Cost 0 Activity Output * * * * * * The Scatterplot Method Presence of Outliers Estimated regression line Estimated fixed cost

3 -38 The Method of Least Squares Spreadsheet Data for Larson Company

3 -39 The Method of Least Squares Regression Output for Larson Company

3 -40 The Method of Least Squares The results give rise to the following equation: Setup costs = $125 + ($6.75 x Setup hours) R 2 =.944, or 94.4 percent of the variation in setup costs is explained by the number of setup hours variable.

3 -41 Coefficient of Correlation Positive Correlation Machine Hours Utilities Costs r approaches +1 Machine Hours Utilities Costs

3 -42 Coefficient of Correlation Negative Correlation Hours of Safety Training Industrial Accidents r approaches -1 Hours of Safety Training Industrial Accidents

3 -43 Coefficient of Correlation No Correlation Hair Length Accounting Grade r ~ 0 Hair Length Accounting Grade

3 -44 TC = b 0 + ( b 1 X 1) + (b 2 X 2) +... b 0 = the fixed cost or intercept b 1 = the variable rate for the first independent variable X 1 = the first independent variable b 2 = the variable rate for the second independent variable X 2 = the second independent variable Multiple Regression

3 -45 Multiple Regression Data for Phoenix Factory Utilities Cost Regression

3 -46 Multiple Regression Multiple Regression for Phoenix Factory Utilities Cost

3 -47 The results gives rise to the following equation: Utilities cost = $ $1.097(Machine hours) + ($ x Summer) R 2 =.967, or 96.7 percent of the variation in utilities cost is explained by the machine hours and summer variables. Multiple Regression

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 The End Chapter Three

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