-

: -

 2
-





2 (Variable costs) (Fixed cost)
1



1.
1.1 (Full costing) (Absorption costing)

(External
financial statement) 2.1

2.1
: -

1.2 (Variable costing) (Direct costing)

(Marginal costing)



(Internal financial report)
2.2

2.2
2550

6,000
5,000
200
20
40
10
300,000
30
100,000

20
40
10
50
120

6,000

(300,000 / 6,000)

: -

31 2550
(5,000 x 200)
(5,000 x 120)

31 2550
(5,000 x 200)
(5,000 x 70)
350,000
150,000
(5,000 x 30)

300,000

100,000

(5,000 x 30)

1,000,000
600,000
400,000

150,000
100,000

250,000
150,000

1,000,000
500,000
500,000
400,000
100,000

(5,000 x 20)
100,000
(5,000 x 40)
200,000
:
(5,000 x 10)
50,000
(5,000 x 50)
250,000

600,000
120 (20 + 40 + 10 + 50) 1,000
120,000 (1,000 x 120) 70,000
(1,000 x 70) 50,000 (1,000 x 50)

(5,000 x 20)
100,000
(5,000 x 40)
200,000
(5,000 x 10)
50,000

350,000
70 (20 + 40 + 10)
1,000 70,000 (1,000 x 70)
6,000 10,000 5,000


20

40

10
(300,000 / 10,000)
30

100

: -

31 2550
(5,000 x 200)
(5,000 x 100)

31 2550
(5,000 x 200)
(5,000 x 70)
350,000
150,000
(5,000 x 30)

300,000

100,000

(5,000 x 30)

1,000,000
500,000
500,000

150,000
100,000

250,000
250,000

1,000,000
500,000
500,000
400,000
100,000

5,000 500,000
(5,000 x 100) 5,000 350,000
(5,000 x 70)
100,000 (250,000 150,000)




70

2.


1 5 4
20 (5 x 4) 3 15 (5 x 3)

1

2554 3


()
30,000 35,000 25,000
()
20
30
40

()
8
10
16
: -

 ()
()

4
3
5
8
17
19
30,000
14,000

52,000
8,000

18,000
3,000

575,000 145,000
180,000 250,000

31 2554

600,000 1,050,000 1,000000 2,650,000

240,000
350,000 400,000
990,000

360,000
700,000 600,000 1,660,000

120,000
105,000 125,000
350,000

240,000
595,000 475,000 1,310,000

30,000
52,000
18,000
100,000

14,000
8,000
3,000
25,000

44,000
60,000
21,000
125,000

196,000
535,000 454,000 1,185,000

145,000

180,000

250,000

575,000

610,000

(y = a + bx)
1) (The High-low method) 2)
(The scatter graph method) 3) (The least
squares method or Simple regression analysis)

: -

2.1 (The High-low method)

2


=


= () ()


5

( )
()

1,000
44,000

1,500
47,000

2,100
61,500

1,800
59,000

750
31,125


=

= 61,500 31,125
2,100 750
= 22.50 /
= () ()

61,500 =
a + (22.50 x 2,100)
a
=
14,250

31,125 =
a + (22.50 x 750)
a
=
14,250
y = 14,250 + 22.50X
1,700
52,500 [14,250 + (22.50 x 1,700)]
2

: -

 ()

2.2 (The scatter graph method)

70,000
60,000
50,000
40,000
30,000
20,000
10,000
0
0

500

1000

1500

2000

2500

()

2.3
20,000
20,000 2,100

61,500 =
20,000 + (b x 2,100)
b
=
19.7619
y = 20,000 + 19.7619x
1,700 53,595 [20,000 + (19.7619 x
1,700)]
2.3 (The least squares method or
Simple regression analysis)

(dependent variable)
(Independent variable)
(Simple regression)
(Multiple regression)


y =
y = y = a + bx
v =
: -

 v = ( y y' )
2

()

y = a + bx

70,000

60,000
50,000
40,000
30,000
20,000
10,000
0
0

500

1000

1500

2000

2500

()

2.4

y = na + b x

xy
b

= a x+ bx
= n x y ( x )( y )
2

n x ( x )2
2

( x x)( y y)
( x x)
2

a
= y bx
x =
x /n
y=

y /n

xy
x2
y2
(x)
(y)
1,000
44,000
44,000,000
1,000,000 1,936,000,000
1,500
47,000
70,500,000
2,250,000 2,209,000,000
2,100
61,500 129,150,000
4,410,000 3,782,250,000
1,800
59,000 106,200,000
3,240,000 3,481,000,000
750
31,125
23,343,750
562,500
968,765,625
7,150
242,625 373,193,750
11,462,500 12,377,015,625

x = 7,150 y = 242,625 x y = 373,193,750 x = 11,462,500 y

x = x /n = 7,150/5 = 1,430 y = y /n = 242,625/5 = 48,525
2

: -

= 12,377,015,625

 b a
b
= n x y ( x )( y )
n x ( x )2
b
= (5 x 373,193,750) (7,150 x 242,625)
(5 x 11,462,500) 7,1502
b
= 131,200,000
6,190,000
= 21.19548
a
= y bx
= 48,525 (21.19548 x1,450)
= 18,215.47
y = 18,215.47 + 21.19548x
1,700 54,247.786 [18,215.47 +
(21.19548 x 1,700)]
2

3. -

(Profit planning)
(Cost-volume-profit analysis)







(Price) (Quantity) (Fixed
cost) (Variable cost)

3.1

1. (Mixed Costs)

2. (Relevant range)


: -

10

3.

4. 2
1 3
5.


(Contribution margins)


(Internal financial
report) (Variable costing)




3.1.1 (Total contribution margin)

=
=
3.1.2 (Unit contribution margin)
1


=
= -
3.1.3 (Contribution margin ratio)
2
1)

=
=

2)

: -

11

10,000 450

150

100

50

200,000


50

250,000

= -
= 450 - 350
= 100

= -
= (10,000 x 450) - (10,000 x 350)
= 1,000,000

= x
= 100 x 10,000
= 1,000,000

=
-

=
4,500,000 - 3,500,000
4,500,000
=
0.2222 22.22 %
=
-

=
450 - 350
450
=
0.2222 22.22 %
3.2



(Break even point)

: -

12





3.2.1



()

30
18
24,000

500
15,000
9,000
24,000
33,000 -18,000
1,000
30,000
18,000
24,000
42,000 -12,000
1,500
45,000
27,000
24,000
51,000
-6,000
2,000
60,000
36,000
24,000
60,000
0
2,500
75,000
45,000
24,000
69,000
6,000
3,000
90,000
54,000
24,000
78,000
12,000
2.5

80,000

()

70,000

= 18

60,000

50,000

40,000

= 30

30,000

20,000
10,000
0

1,000

2,000

3,000

()

2.5

: -

13

 60,000
2,000 (Slope)
30 ( 1 30 )
18

12 (30 18)
60,000 (
) 2,000 ( )

(2,000 x 30)
(2,000 x 18)

60,000
36,000
24,000
24,000
0

2.6

40,000

20,000

1,000

2,000

3,000

4,000

()

-20,000
-24,000
-40,000

2.6
2,000
2,000
2,000 -
(24,000 )
3.2.2

: -

14

 - - =
= + +

P
Q
F
V
NI

=
=
=
=
=

PQ

FC + VQ + NI

PQ
=
F + VQ + NI

30Q =
24,000 + 18Q + 0
30Q =
24,000 + 18Q
12Q =
24,000
Q
=
2,000

= 2,000

= x
= 2,000 x 30
= 60,000
3.2.3

=
30 - 18
=
12
=
24,000

( )
=

=
24,000
30 - 18
=
2,000

: -

15

=
=
=

( ) x
2,000 x 30
60,000

/


=

=
30 - 18
30
=
40 %

=
24,000
0.4
=
60,000

3.2.4

1




1. (Sales mix)
2.
3.
4.
3
2554

() ()
A 10,000
20
8
B 20,000
30
10
C 30,000
40
16

: -

16

 2554 620,000

1.
A : B : C = 10,000 : 20,000 : 30,000 1 : 2 : 3
2.
A B C

20
30
40

8
10
16

12
20
24

=
(12 x 1) + (20 x 2) + (24 x 3)
=
12 + 40 + 72
=
124
3.

=

=
620,000
124
=
5,000
4.
A = 5,000 x 1
=
5,000
B = 5,000 x 2
=
10,000
C = 5,000 x 3
=
15,000

A = 5,000 x 20 = 100,000
B = 10,000 x 30 = 300,000
C = 15,000 x 40 = 600,000

A (5,000 x 20)
100,000
B (10,000 x 30)
300,000
C (15,000 x 40)
600,000
1,000,000

A (5,000 x 8)
40,000
B (10,000 x 10)
100,000
C (15,000 x 16)
240,000
380,000

620,000

620,000

0
: -

17

3.3 -
3.3.1





500


120

100
30
950,000
50 600,000
450,000
1

=
+ +
500Q
=
(950,000 + 600,000) + (120 + 100 + 30 + 50)Q + 450,000
200Q
=
2,000,000
Q
=
10,000
2
()
=
+

=
(950,000 + 600,000) + 450,000
500 - (120 + 100 + 30 + 50)
=
10,000

10,000 500,000 (10,000
x 500 )
(10,000 x 500)
5,000,000
(10,000 x 300)
3,000,000

2,000,000


950,000
600,000
1,550,000

450,000


: -

18


450,000
(450,000 x 30%)
135,000

315,000
x

=

+
1 -

700,000
30%
=
+
1 -

=
1,550,000 + [700,000 /(1 - 0.30)]
500 - 300
=
1,550,000 + 1,000,000
200
=
12,750

(12,750 x 500)
6,375,000
(12,750 x 300)
3,825,000

2,550,000


950,000
600,000 1,550,000

1,000,000
30%
300,000

700,000
700,000
12,750 6,375,000
3.3.2 ( Margin of safety )
(Margin of safety)

: -

19


= () -
()
10,000 50
35 120,000

1.
()
=

=
120,000
50 - 35
=
8,000

=
8,000 x 50
=
400,000
2.

=
=
=
=

() -
()
(10,000 x 50 ) - (8,000 x 50 )
(10,000 x 50 )
500,000 - 400,000
500,000
20%

10,000 - 8,000
10,000
=
20 %
20% 2,000

20% 2,000
3.4
3

3.4.1

: -

20

 120,000 50
35 40

()
=

=
120,000
50 - 40
=
12,000
35 30

()
=

=
120,000
50 - 30
=
6,000

3.4.2
(Relevant range)


120,000 150,000

()
=

=
150,000
50 - 35
=
10,000
120,000 105,000

()
=

=
105,000
50 - 35
=
7,000

: -

21


25% ( 120,000 150,000 = 25%
8,000 10,000 = 25%)
3.4.3


50
55
()
=

=
120,000
55 - 35
=
6,000
50 45

()
=

=
120,000
45 - 35
=
12,000

250 150
35,000 / 400
10 10

480
(480 x 90)
43,200
(400 x 100)
40,000

3,200

3,200
400 ( 100,000 )
10,000
30,000
: -

22

100,000
60,000
40,000
35,000
5,000

130,000
78,000
52,000
45,000*
7,000

30,000
18,000
12,000
10,000
2,000

100%
60%
40%

* 35,000 + 10,000 = 45,000

(30,000 x 40%)
12,000

(10,000)

2,000
2
(Incremental Analysis)

400
20 15,000 2
50%

( 400 ) ( 600 )

100,000
250 138,000
230 38,000

60,000
150
90,000
150 30,000

40,000
100
48,000
80 8,000

35,000
50,000*
15,000

5,000
(2,000)
(7,000)
* 35,000 + 15,000 = 50,000

20 100 80
(400 x 150% x 80)
48,000

40,000

8,000


(15,000)

(7,000)

: -

23