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1、CHAPTER3COSTBEHAVIORQUESTIONSFORWRITINGANDDISCUSSION301.Knowledgeofcostbehaviorallowsamanagertoassesschangesincoststhatresultfromchangesinactivity.Thisallowsamanagertoassesstheeffectsofchoicesthatchangeactivity.Forexample,ifexcesscapacityexists,bidsth
2、atminimallycovervariablecostsmaybetotallyappropriate.Knowingwhatcostsarevariableandwhatcostsarefixedcanhelpamanagermakebetterbids.2.Thelongerthetimeperiod,themorelikelythatacostwillbevariable.Theshortrunisaperiodoftimeforwhichatleastonecostisfixed.Int
3、helongrun,allcostsarevariable.3.Resourcespendingisthecostofacquiringthecapacitytoperformanactivity,whereasresourceusageistheamountofactivityactuallyused.Itispossibletouselessoftheactivitythanwhatissupplied.Onlythecostoftheactivityactuallyusedshouldbea
4、ssignedtoproducts.4.Flexibleresourcesarethoseacquiredfromoutsidesourcesanddonotinvolveanylong-termcommitmentforanygivenamountofresource.Thus,thecostoftheseresourcesincreasesasthedemandforthemincreases,andtheyarevariablecosts(varyinginproportiontotheas
5、sociatedactivitydriver).5.Committedresourcesareacquiredbytheuseofeitherexplicitorimplicitcontractstoobtainagivenquantityofresources,regardlessofwhetherthequantityofresourcesavailableisfullyusedornot.Formultiperiodcommitments,thecostoftheseresourcesess
6、entiallycorrespondstocommittedfixedexpenses.Otherresourcesacquiredinadvanceareshortterminnature,andtheyessentiallycorrespondtodiscretionaryfixedexpenses.6.Avariablecostincreasesindirectproportiontochangesinactivityusage.A1-unitincreaseinactivityusagep
7、roducesanincreaseincost.Astep-variablecost,however,increasesonlyasactivityusagechangesinsmallblocksorchunks.Anincreaseincostrequiresanincreaseinseveralunitsofactivity.Whenastep-variablecostchangesoverrelativelynarrowrangesofactivity,itmaybemoreconveni
8、enttotreatitasavariablecost.7.Mixedcostsareusuallyreportedintotalintheaccountingrecords.Theamountofthecostthatisfixedandtheamountthatisvariableareunknownandmustbeestimated.8.Ascattergraphallowsavisualportrayaloftherelationshipbetweencostandact
