沒有目標(biāo)就沒有方向，每一個學(xué)習(xí)階段都應(yīng)該給自己樹立一個目標(biāo)。 高頓網(wǎng)校為廣大學(xué)員提供2015年ACCA考試網(wǎng)絡(luò)課程，讓您向自己的目標(biāo)不斷前進，2015年考試順利通過！免費聽課》
　　3.3 Analysis of costs into fixed and variable elements:
　　High-low method
　　Step 1 – select the highest and lowest activity levels, and their associated costs
　　Step 2 – find the variable cost per unit
　　Step 3 – find the fixed cost by substitution, using either the high or low activity level.
　　Example 1:
　　Using high-low method to calculate the fixed and variable elements of the following costs:
　　Month Units produced Costs （$）
　　July 340 2,260
　　August 300 2,160
　　September 380 2,320
　　October 420 2,400
　　November 400 2,300
　　December 360 2,266
　　Solution:
　　Step 1- Select the highest and lowest activity levels, and their associated costs
　　Month Units produced Cost （$）
　　Lowest activity level: 12750 83585- 4700
　　Variable cost = （83585-4700 – 73950）/ （15100- 12750） = $2.1/unit
　　Fixed cost exceeds 14500 units = 83585 - $2.1 x 15100 = $51,875
　　Total cost for 14500 units = $51,875 + $2.1 x 14500 units = $82,325
　　High –low method with changes in the variable cost per unit
　　D. Administrative overheads
　　A company employs four supervisors to oversee the factory production of all its products. How would the salaries paid to these supervisors be classified?
　　A. As a direct labour cost
　　B. As a direct production expense
　　C. As a production overhead
　　D. As an administration overhead
　　Solution:
　　The supervisors are engaged in the production activity, therefore option D can be eliminated. They supervise the production of all products, therefore their salaries are indirect costs because they cannot be specifically identified with a cost unit. This eliminates options A and B. The salaries are indirect production overhead costs, therefore option C is correct.
　　小編寄語：奮斗沒有終點，任何時候都是一個起點。
ACCA網(wǎng)絡(luò)課程課程專業(yè)名稱講師試聽
85%的人正在學(xué)習(xí)該課程ACCA 全維度網(wǎng)課體驗課程
實景課堂與獨立錄制
覆蓋所有知識點，根據(jù)學(xué)習(xí)計劃推進學(xué)習(xí)進度
高頓名師
70%的人正在學(xué)習(xí)該課程ACCA網(wǎng)課全科卡（8.2折）
為零基礎(chǔ)剛開始學(xué)習(xí)ACCA的學(xué)員特別定制		高頓名師