The concept and meaning of the relevant scope proposed in Chapter 2 of Management Accounting for var

Variable cost refers to the cost that changes due to changes in production. Accordingly, one and three of the above three should be included in variable costs. The meaning of the second item is not clear, if it refers to the expenses incurred by office staff in overtime in response to the increase in output, of course, it is included in the variable costs.

The variable cost of a business is a relatively fixed (constant) cost, and as long as you understand whether the cost increases or decreases due to changes in output, the problem will be solved.

Outside of the relevant range, the amount of variable costs incurred may change non-linearly.

Variable cost refers to the cost of total cost that changes in proportion to the change in business volume. The variable cost here is in terms of the total cost of the total volume of business. If we look at the variable cost per unit of business volume, it is fixed, that is, it is not affected by the change of business volume.

This completely linear relationship of total cost change with the change of business volume and in direct proportion only exists within a certain range of relevance; Beyond the correlation, the relationship between them may be nonlinear. The relevant range of variable costs refers to the segment where the relationship between total costs and business volumes is linearly linked.

Variable costs, like fixed costs, are also conditionally dependent on the linear dependence between variable costs and business volumes, that is, there is a certain range of application, as shown in the "relevant range" in the figure. In other words, the amount of variable costs incurred may change non-linearly when the relevant range is exceeded.

Depreciation of fixed assets should be accrued every month in the process of use, so if depreciation is accrued, some assets will be converted into expenses and included in the current profit and loss, which is the process of converting the cost of fixed assets into variable costs.

For example, if the original value of a fixed asset is 20,000 and the depreciation period is five years, then the annual depreciation is 4,000, and the monthly depreciation is 4,000 12 if there is no residual value.

When the fixed costs are overloaded and need to be added, they are not fixed.

For example, the company's equipment sales are only 50 units, and the factory has a machine that can produce 100 pieces of equipment, so there is overcapacity at this time. This machine is a fixed cost.

One day, for some reason, the company's equipment demand reached 150 units, at this time this machine could not meet the demand, and the company had to purchase another machine. At this point, the original fixed costs are doubled.

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Summary. Hello, variable costs and fixed costs are the two main categories of business operating costs. Variable cost refers to the cost that changes with the change of output in the business activities of the enterprise, and the range of its variation depends on the output of the enterprise.

Fixed cost refers to the cost of the amount of the company's business activities, regardless of the change in output, and its range of change depends on the scale of the enterprise's operation. Variable cost is an important part of the operating cost of an enterprise, and its range of change depends on the output of the enterprise, so the range of variable cost is an important reference standard for the operating cost of an enterprise. The range of variable costs can help companies better control costs, thereby improving the operational efficiency of enterprises.

Fixed cost is an important part of the operating cost of an enterprise, and its range of change depends on the scale of the enterprise's operation, so the range of fixed cost is also an important reference standard for the operating cost of the enterprise. The range of variation in fixed costs can help companies better control costs, thereby improving the operational efficiency of enterprises. In short, variable cost and fixed cost are the two major categories of enterprise operating costs, and their range of change depends on the output and scale of operation of the enterprise, therefore, the range of change of variable cost and fixed cost is an important reference standard for the operating cost of the enterprise, which can help the enterprise to better control the cost, so as to improve the operating efficiency of the enterprise.

Hello, variable costs and fixed costs are the two main categories of business operating costs. Variable cost refers to the cost that changes with the change of output in the business activities of the enterprise, and the range of its variation depends on the output of the enterprise. Fixed cost refers to the cost of the amount of the company's business activities, regardless of the change in output, and its range of change depends on the scale of the enterprise's operation.

Variable cost is an important part of the rolling operating cost of an enterprise, and its range of change depends on the output of the enterprise, so the range of variable cost is an important reference standard for the operating cost of an enterprise. The range of variable costs can help companies better control costs, thereby improving the operational efficiency of enterprises. Fixed cost is an important part of the operating cost of an enterprise, and its range of change depends on the scale of the enterprise's operation, so the range of fixed cost is also an important reference standard for the operating cost of the enterprise.

The fixed cost can help enterprises better control costs, thereby improving the operating efficiency of enterprises. In short, variable cost and fixed cost are the two major categories of enterprise operating costs, and their range of change depends on the output and scale of operation of the enterprise, therefore, the range of variable cost and fixed cost is an important reference standard for the cost of enterprise operation, which can help enterprises better control costs, thereby improving the operating efficiency of enterprises.

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Variable costs have two characteristics:

1) The total cost changes in proportion to the business volume;

2) Unit variable cost remains unchanged.

In enterprises, the content of variable costs generally includes direct materials, direct labor, materials and supplies costs, fuel costs, power costs, and commissions calculated in proportion to sales volume in manufacturing costs.

There is a certain range of "changes" in variable costs. Variable cost refers to the cost that is established in a certain period and within a certain range of business volume, in other words, the completely linear relationship between variable cost and business volume is usually only established within a certain relevant range, beyond which it may not be linear.

Variable cost refers to the cost paid to various variable factors of production, such as the cost of purchasing raw materials and electricity consumption, and workers' wages.

This cost varies with production volume and is often not paid until the actual production process has begun.

Variable costs, like fixed costs, are also conditionally dependent on the linear dependence between variable costs and business volumes, that is, there is a certain applicable range, as shown in the figure "Correlation Scope of Variable Costs", that is, when the relevant range is exceeded, the amount of variable costs may change nonlinearly.

Technical variable cost refers to the cost of unit cost determined by technical factors and the total cost changes proportionally with the change of consumption, which is usually manifested as the direct material cost of the product.

Discretionary variable costs are variable costs that can be varied by the management of the enterprise.

Variable cost refers to the cost that will change proportionally to the change of business volume within a specific range of business volume. For example, direct materials, direct labor, salesman's commission paid according to sales volume, loading freight, packaging cost, and depreciation of fixed equipment according to output are all directly related to the production of unit products, and their total amount will increase or decrease proportionally with the increase or decrease of output.

The basic characteristics of variable cost are that the total variable cost changes proportionally to the change in business volume, but the unit variable cost (the change in the burden per unit of business volume) remains unchanged.

Fixed costs are costs that are not related to the operation of the product, and he does not change with the product, such as depreciation of the workshop building. The "fixed" of fixed costs refers to its nature, not the amount, you build a new plant, this amount changes, so the amount of fixed costs is not necessarily constant, but the nature of fixed costs is fixed. Variable costs and fixed costs are the opposite, and they vary with product operations, such as raw material expenditures.

The product operation here not only refers to the output, but also includes the process, production management mode and other factors.

Accounting is an economic management activity that takes money as the main unit of measurement, takes vouchers as the main basis, and uses special technical methods to comprehensively, comprehensively, continuously, and systematically account for and supervise the capital movement of a certain unit, provide accounting information to relevant parties, participate in operation and management, and aim to improve economic efficiency. The ancient meaning is the assembly meeting. Since the Zhou Dynasty, China has had a special accounting official position, in charge of tax revenue, money and silver expenditure and other financial work, and conducts monthly calculations and annual meetings.

That is to say, the monthly sporadic calculation is "accounting", and the annual total calculation is "meeting", and the two together become "accounting".

Fixed cost refers to the cost of input that must be put within a certain output, and it is not directly related to output. Why do you want to emphasize that it is within a certain output? Because no matter how much the fixed cost is, it corresponds to a certain production capacity, and after exceeding this load, the enterprise has to invest in addition, which is often called expanding the scale.

For example, the cost of building a factory, the salary of management personnel, etc., no matter how many products you produce, the plant must be built, and the management personnel must use it. Variable cost refers to the cost that is directly related to the output, and it corresponds to the output. For example, raw materials, if you produce a product, you will have to pay the cost of raw materials for a product, which is proportional.

Why distinguish between fixed and variable costs? It is to let managers know when the cost of a single product is the lowest when the current investment of the enterprise is the lowest. For example:

An enterprise invests a fixed cost of 1 million, the maximum production capacity is 100, and the raw material cost of a single product is 20, so if the product production does not reach 100, such as 50, the cost of a single product is 100 50 20 22, if it reaches 100, the cost of a single product is 100 100 20 21. Therefore, managers should take into account the factor of fixed costs and maximize production to reduce the cost of individual products.

Fixed costs refer to the depreciation expenses of real estate and fixed fixed expenses, and variable costs refer to production costs and unpredictable expenses.

Fixed costs are the capital that cannot be invested in the early stage, such as: office computers, manufacturers' machinery and equipment, etc. Variable cost: It is the cost that will always change, such as ** fee, performance pay of employees, etc.

In management accounting, variable costs are distinguished from fixed costs:

1) Variable costs.

Variable costing refers to the total cost that increases or decreases proportionally to the increase or decrease of business volume. However, the cost per unit of business remains the same. In the product manufacturing cost, direct labor and direct materials are typical variable costs.

2) Fixed costs.

Fixed cost refers to the cost that remains unchanged in a certain period of time and within a certain range of business volume, which is not affected by the increase or decrease of business volume.

However, the fixed costs borne by the unit of business volume move in the opposite direction from the increase or decrease of the business volume relative to the unit of business volume. Because in the case of a fixed total cost, the business volume is small, and the fixed cost borne by the unit business volume is high; The large business volume means that the fixed costs borne by the unit business volume are low.

3) The relevant range of fixed costs and variable costs.

1.The relevant scope of the fixed cost.

The total fixed cost is fixed only for a certain period of time and within a certain volume of business. This means that the fixity of fixed costs is conditional. The range referred to here is called the relevant range.

For example, if you exceed a certain amount of business, you need to increase your investment in production equipment, which will lead to a change in its fixed monthly depreciation costs.

2.The relevant range of variable costs.

In practice, the dependence between total variable costs and total business volume in many industries has a certain "correlation range" as well as total fixed costs. Here are some examples.

For example, if an enterprise can produce 10,000 products with fixed asset production capacity, then the enterprise produces 5,000 pieces or 6,000 pieces, and the cost of fixed assets incurred by the enterprise is the same, and such a cost is a fixed cost; For the materials required in the production of products, if the quantity of products produced is increased, the cost of materials consumed will increase accordingly, so the cost that increases with the change of product quantity is variable cost.

Under the variable cost method, the product cost refers to the variable production cost, and the variable selling expenses and variable management expenses are still not included in the product cost. In other words, the calculated unit variable production cost does not include variable selling expenses and variable administrative expenses.

However, the fundamental difficulty is not here, but whether the variable management expenses are related to production or sales, Dongcai's textbooks do not give an explanation, and there is no definition of what is called variable management expenses, and other textbooks estimate the same, because it is difficult to find specific answers from the Internet. This is that accounting, although it is a science, is not rigorous!

Variable selling expenses should be related to sales volume, but variable administrative expenses are related to both production and sales volumes, and it is also normal. Because, whether it is a sale or not, there must be management behavior. The author believes that, starting from the facts, variable management expenses and production and sales may be related, but in the end it has a relationship with which, or is it related, and whether they are all the same proportion, then it should be analyzed on a case-by-case basis, that is, to study specific enterprises, enterprise cost management has a high degree of personalized characteristics, and the replication is poor.

Research that is divorced from practice often loses its scientific basis. There are many contradictions in the logic of accounting.

In addition, as far as the general "problem solving" is concerned, it seems to be a conventional belief that fluctuating non-production costs are related to sales volume, and the same is true of natural variable management expenses. This is the default right solution. But it must be clear that learning is not for solving problems, but for solving practical problems in the enterprise.