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實(shí)務(wù)
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1、某企業(yè)的設(shè)備維修費(fèi)屬于混合成本,資料如下表所示:月份123456789101112業(yè)務(wù)量(機(jī)器工作小時(shí))989101214111113867設(shè)備維修費(fèi)(元)300250290310340400320330350260200220要求:用高低點(diǎn)法分解設(shè)備維修費(fèi)。
FAILED
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要有解答過程
2018 05/05 15:58
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2018 05/05 16:08
高低點(diǎn)法下 單位變動(dòng)成本=(最高點(diǎn)業(yè)務(wù)量成本-最低點(diǎn)業(yè)務(wù)量成本)/(最高點(diǎn)業(yè)務(wù)量-最低點(diǎn)業(yè)務(wù)量)=(400-200)/(14-6)=25
固定成本總額=最高點(diǎn)業(yè)務(wù)量成本-單位變動(dòng)成本×最高點(diǎn)業(yè)務(wù)量=400-14*25=50,設(shè)備的維修成本為=50+25*業(yè)務(wù)量
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2018 05/05 16:19
=50+25*業(yè)務(wù)量這是什么意思
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2018 05/05 16:22
就是按高低點(diǎn)法分解出來的設(shè)備維修成本與業(yè)務(wù)量的線性關(guān)系,就是設(shè)備維修成本=50的固定成本+25的單位變動(dòng)成本*業(yè)務(wù)量
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2018 05/05 16:31
設(shè)備維修費(fèi)是多少啊
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2018 05/05 16:34
這個(gè)公司的出的就是,你確定業(yè)務(wù)量后,設(shè)備維修費(fèi)=50+25*業(yè)務(wù)量,上面的業(yè)務(wù)量都可以套用這個(gè)公式
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2018 05/05 16:40
一月份的維修費(fèi)等于50+25×9=275
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2018 05/05 16:55
你之前的業(yè)務(wù)量跟設(shè)備維修費(fèi),是根據(jù)實(shí)際情況統(tǒng)計(jì)處理的,高低點(diǎn)法是通過上述圖片中的最高點(diǎn)跟最低點(diǎn)的業(yè)務(wù)量得出的線性關(guān)系,高低點(diǎn)法的優(yōu)點(diǎn)是簡便易行便以理解。其缺點(diǎn)是選擇的數(shù)據(jù)只有兩組使得建立起來的成本性態(tài)模型不太具有代表性,誤差較大。這種方法只適用于成本變化趨勢比較穩(wěn)定的企業(yè)使用。所以這個(gè)模型只能用于預(yù)測業(yè)務(wù)量對應(yīng)的成本,跟實(shí)際情況肯定有出入
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