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ACCA知识点:成本性态
  • 2015年07月23日
  • 09:53
  • 作者:高顿财经
  • 来源:高顿财经
  • 阅读:(96)
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摘要:【高顿ACCA小编】2015年 ACCA 考试即将开始,我们将第一时间公布考试相关内容,请各位考生密切关注高顿ACCA,预祝大家顺利通过ACCA考试。今天为大家带来的...
   【高顿ACCA小编】2015年ACCA考试即将开始,我们将第一时间公布考试相关内容,请各位考生密切关注高顿ACCA,预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA知识点:成本性态

    Cost behaviour and activity level
 
  1 The basic principle of cost behaviour is that as the level of activity rises,costs will usually rise,It will cost more to produce 2,000 units of output than it will cost to produce 1,000 units.
 
  2 This principle is common sense,The problem for the accountant,however,is to determine,for each item of cost,the way in which costs rise and by how much as the level of activity increases,For our pruposes here,the level of activity for measuring cost will generally be taken to be the volume of production,
 
  【Example】Hans Bratch has a fleet of company cars for sales representatives.Running costs have been estimated as follows.
 
  a) Cars cost $12,000 when new,and have a guaranteed trade-in value of $6,000 at the end of two years.Depreciation is charged on a straight-line basis.
 
  b) Petrol and oil cost 15 cents per mile.
 
  c) Tyres cost $300 per set to replace;replacement occurs after 30,000 miles.
 
  d) Routine maintenance costs $200 per car (on average)in the first year and $450 in the second year.
 
  e) Repairs average $400 per car over two years and are thought to vary with mileage.The average car travels 25,000 miles per annum.
 
  f) Tax,insurance,membership of motoring organisations and so on cost $400 per annum per car.
 
  Required
 
  Calculate the average cost per annum of cars which travel 15,000 miles per annum and 30,000 miles per annum.
 
  Solution
 
  Costs may be analysed into fixed,variable and stepped cost items,a stepped cost being a cost which is fixed in nature but only within certain levels of activity.
 
  (1)
 
  Fixed costs                                      $ per annum
 
  Depreciation $(12,000-6,000) ÷2                    3,000
 
  Routine maintenance $(200+450) ÷2                   325
 
  Tax,insurance etc                                     400
 
  3,725
 
  (2)
 
  Variable costs                                    Cents per mile
 
  Petrol and oil                                        15.0
 
  Repairs($400÷50,000 miles)*                           0.8
 
  15.8
 
  *If the average car travels 25,000 miles per annum,it will be expected to travel 50,000 miles over two years (this will correspond with the repair bill of $400 over two years).
 
  (3)
 
  Step costs are tyre replacement costs,which are $300 at the end of every 30,000 miles.
 
  1) If the car travels less than or exactly 30,000 miles in two years,the tyres will not be changed,Average cost of tyres per annum=$0.
 
  2) If a car travels more than 30,000 miles and up to (and including)60,000 miles in two years,there will be one change of tyres in the period.Average cost of tyres per annum=$150($300÷2).
 
  3) If a car exceeds 60,000 miles in two yars (up to 90,000 miles)there will be two tyre changes,Average cost of tyres per annum=$300($600÷2).
 
  The estimated costs per annum of cars travelling 15,000 miles per annum and 30,000 miles per annum would therefore be as follows.
 
  15,000 miles       30,000 miles
 
  per annum$        per annum$
 
  Fixed costs                     3,725              3,725
 
  Variable costs(15.8c per mile)  2,370              4,740
 
  Tyres                            ﹣                150
 
  Cost per annum                  6,095              8,615

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