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对不起想请问下去哪一个网站可以学习lcci中文课程
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发表于 29-7-2010 04:13 PM
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我等下再去读啦
反正也是很容易罢了前面
measure of central tendecy & dispersions.....
harry_lim 发表于 29-7-2010 04:09 PM 
我是指LCCI之后 |
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发表于 29-7-2010 04:20 PM
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发表于 29-7-2010 04:27 PM
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呃。。。ACCA等考完LCCI再决定
harry_lim 发表于 29-7-2010 04:20 PM 
恩~专走会计路线？数学不走？ |
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发表于 29-7-2010 04:33 PM
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发表于 29-7-2010 04:35 PM
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发表于 29-7-2010 04:40 PM
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发表于 29-7-2010 06:57 PM
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原来harry_lim走ACCA的路线了，不打算走数学路线。
加油哦！祝你一路顺风。  |
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发表于 29-7-2010 08:18 PM
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发表于 30-7-2010 02:32 AM
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发表于 30-7-2010 08:36 AM
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回复 harry_lim
就算是会计, 也是重要的。。。
读会计，如果强, 能让你如虎添翼，鹤立鸡群, 独步会计 ...
50912cmea 发表于 30-7-2010 02:32 AM
都是出来混口饭吃的 |
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发表于 30-7-2010 08:15 PM
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发表于 4-8-2010 01:32 AM
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发表于 4-8-2010 11:07 AM
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发表于 4-8-2010 07:15 PM
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发表于 4-8-2010 08:18 PM
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发表于 5-8-2010 02:57 AM
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本帖最后由 50912cmea 于 5-8-2010 03:11 AM 编辑
起初看了這個formula....我不知道你在寫什么
然后看了樓下回復的。。。。大概知道了
是semi-variable cost的?
high-low method的?
harry_lim 发表于 4-8-2010 08:18 PM
老实说，我也不懂什么high-low method ，google一下，让我学到新的知识, 一起讨论吧。
High-low method - separation of fixed and variable components of mixed or semi-variable costs
第一步骤，请看definition/nature
definition of mixed or semi-variable costs = A mixed cost is one that contains both variable and fixed cost elements. Mixed cost is also known as semi variable cost. Examples of mixed costs include electricity and telephone bills. A portion of these expenses are usually consists line rent. Line rent normally is fixed for each month. Variable portion consists units consumed or calls made.
For example, a mixed cost for January with the highest level of activity (maximum units produced, says 8,000 units) = $2,000 and for February with the lowest level of activity (minimum units produced, says 5,000 units) = $1,400
重点1 = a mixed cost contains fixed and variable components
重点2 = at different level of activity, there are different total amounts of the mixed cost, as mentioned $2,000 in January and $1,400 in February
第二步骤，请看relationship/measurement
The relationship between mixed cost and level of activity (how many units produced) can be expressed by the following equation.
Y = a + bX In this equation, - Y = The total mixed cost
- a = The total fixed cost
- b = The variable cost per unit
- X = The level of activity (how many units produced)
The equation makes it very easy to calculate what the total mixed cost would be for any level of activity within the relevant range. Another example, suppose that the company expects to produce 800 units and has to pay a fixed cost of $25,000 and a variable manufacturing cost is $3.00 per unit. The total mixed cost would be calculated as follows:
Y = a + bX
Y = $25,000 + ($3.00 × 800 units)
= $27,400
第三步骤，for the mixed cost, from its total amounts in different months (with different level of activity), 找出它的 fixed and variable component. Generally, use the highest and lowest activity level, so it is called high-low method
Activity level Units produced Total costs
Highest (January) 8,000 units $2,000
Lowest (February) 5,000 units $1,400
它的formula,
variable cost per unit = Change in Cost / Change in Activity
or
= (total costs at highest activity level - total costs at lowest activity level)/(maximum units produced at highest activity level - minimum units produced at lowest activity level)
= ($2,000 - $1,400)/(8,000 units - 5,000 units) = $0.2 per unit
有了variable cost per unit of $0.2 per unit, 它的 fixed cost = $2,000 - (8,000 units * $0.2 per unit) = $400 or = $1,400 -(5,000 units * $0.2 per unit) = $400
用数学来看，那个variable cost per unit formula, 就是
(1) 2,000 = 8,000b + a, a = 2,000 - 8,000b
(2) 1,400 = 5,000b + a, a = 1,400 - 5,000b
a = a
2,000 - 8,000b = 1,400 - 5,000b
so b = (2,000 - 1,400)/ (8,000 - 5,000), 就是那个Change in Cost / Change in Activity
#52 是 break even point 的 formula, break even = no profit and no loss, 也就是 total sales = total costs
你还有什么formula, 我们可以一起讨论吧。 |
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发表于 5-8-2010 10:30 AM
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发表于 19-8-2010 01:22 AM
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回复 57# DADDY_MUMMY
break even 也会出现在ABC level 3， a/c level 3 and costing ... |
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发表于 19-8-2010 01:24 AM
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回复 51# harry_lim
一流的会计=一流的跑税师
才会找到吃的哦。。。 |
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发表于 19-8-2010 02:08 PM
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