ACCA知识点：高低点法
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...
【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：分步固定成本法
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The High-low Method
1 The fixed and variable elements of semi-variable costs can be determined by the high-low method.
2 There are several methods for identifying the fixed and variable elements of semi-variable costs.Each method is only an estimate,and each will produce different results,One of the principal methods is the high-low method.
3 Follow the steps below to estimate the fixed and variable elements of semi-variable costs.
3.1 Step 1
3.1.1 Review records of costs in previous periods.
3.1.2 Select the period with the highest activity level.
3.1.3 Select the period with the lowest activity level.
3.2 Step 2
3.2.1 Determine the following.
3.2.2 Total cost at high activity level
3.2.3 Total costs at low activity level
3.2.4 Total units at high acticity level
3.2.5 Total units at low activity level
3.3 Step 3
3.3.1 Calculate the following
3.3.2 (Total cost at high activity level－total cost at low activity level) ÷(Total units at high activity level－total units at low activity level) ＝variable cost per unit(v)
3.4 Step 4
3.4.1 The fixed costs can be determined as follows
3.4.2 (Total cost at high activity level) －(total units at high activity level×variable cost per unit)
【Example】The costs of operating the canteen at 'Eat a lot Company' for the past three months is as follows.
Month Cost$ Employees
1 72,500 1,250
2 75,000 1,300
3 68,750 1,175
Calcuate
(1) Variable cost(per employee per month)
(2) Fixed cost per month
Solution:
(1) Variable cost＝$50 per employee per month
(2) Fixed costs＝$10,000 per month
Analasis
Activity Cost $
High 1,300 75,000
Low 1,175 68,750
125 6,250
Variable cost per employee＝$6,250/125＝$50
For 1,175 employee,total cost＝$68,750
Total cost＝variable cost＋fixed cost＝（1,175×$50）＋fixed cost＝$68,750
Fixed cost＝$68,750－$58,750＝$10,000.
本文由高顿ACCA编辑整理，转载请注明出处
