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利用产品成本与产量的关系,并根据产量变动来预测成本,这是成本预测中的一类常用方法。这类方法的特点是利用已有资料,建立产量与成本的关系式,并利用此关系式来进行预测。根据建立关系式的不同方式,这类方法可分为项目分解法、散布图法、高低点法和回归直线法四种。四种方法中高低点法精确度最差,但其优点是计算简便,容易掌握。因此,提高其计算结果的精确程度,并相应保持其计算简便的特点,亦不失为一种可行的成本预测方法。这种经过调整的高低点法,就是高低点平均法。
Using the relationship between product cost and output, and predicting costs based on changes in production, is a common method used in cost forecasting. The feature of this type of method is to use existing data to establish the relationship between output and cost, and use this relationship to predict. According to the different ways of establishing the relationship, these methods can be divided into four categories: project decomposition method, scatter plot method, high and low point method, and regression line method. The accuracy of the high and low point method is the worst among the four methods, but its advantage is that the calculation is simple and easy to grasp. Therefore, it is a viable cost prediction method to improve the accuracy of its calculation results and maintain its simple calculation characteristics. This adjusted high and low point method is the high and low point average method.