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分解半变动成本一般有工程法、会计法、高低点法和回归分析法等。一般认为:前两种方法较为粗略;高低点法因为只考虑高低二点,对中间部分不能顾及;而回归分析法在计算上又较为复杂。最近我发现上海高化公司应用的一种方法,特介绍如下根据成本核算原理:成本=产量×单位变动成本+固定成本。假如已知半变动成本总数,而只要采用联立方程式,便能分解出半变动成本中的变动成本和固定成定。如设y=半变动成本总数,x=产量,m=半变动成本中的变动成本,c=半变动成本中的固定成本数,即可用公式表示为: y=mx+c。为了从中找出它与产量的关系可取上期若干月的资料代入公式,即:
Decomposition and semi-variation costs generally include engineering methods, accounting methods, high and low point methods, and regression analysis methods. It is generally believed that the first two methods are relatively rough; the high and low point method only considers the high and low points, and cannot be taken into account for the middle part; and the regression analysis method is more complex in calculation. Recently, I discovered a method applied by Shanghai Gaohua Company and introduced the following principles based on cost accounting: cost = output × unit change cost + fixed cost. If semi-variable cost totals are known, and as long as the simultaneous equations are used, the variable costs and fixed costs in the semi-variable costs can be decomposed. If y = semi-variable cost total, x = production, m = variable cost in semi-variable cost, and c = fixed cost in semi-variable cost, the formula can be expressed as: y = mx + c. In order to find out the relationship between it and output, we can take the data of the previous period into the formula, that is: