商科代写：成本函数步骤

商科代写：成本函数步骤

在定量分析技术下，对成本函数进行估计需要采取哪些步骤?用你自己的话简短地解释每一个步骤及其背后的逻辑。在你的答案中至少参考两个来源(除了课本)，并在作业中提供完整的来源参考。回答第一步:选择因变量，需要预测的总成本是因变量。在Y = a + bX的方程中通常被称为Y。第二步:确定自变量或成本动因。X是方程中的自变量，它的值会改变方程中Y的值。在方程中a是Y轴截距或固定成本。b是直线的斜率或单位可变成本(Horngren et al.， 2011)。步骤3:收集有关因变量和成本驱动因素的数据。数据收集是下一步，因为相关成本将被分为可变成本或固定成本。

商科代写：成本函数步骤

可变成本是指随着成本的增加或减少而不断变化的价值。固定成本是不变的部分。步骤4:绘制数据。数据可以用高、低的方法绘制，也可以用最小二乘法绘制。数据的绘制有助于确定总成本的分布。步骤5:估计成本函数。成本函数估计是在建立相关成本后建立的。例如，如果在high-low方法下发现固定成本为$20,000，单位可变成本为$。那么合成方程是:Y = 20000 +。6x。利用这个方程，可以建立或估计给定水平的方程的总成本。步骤6:评估估算成本函数的成本动因。成本动因或自变量应不时进行评估，因为价值可能会随市场情况而变化。这将有助于估计任何可能的减少和重新评估(Lanen, 2013)。

商科代写：成本函数步骤

Under quantitative analysis technique, which six steps are taken to make an estimate about a cost function? Briefly explain each step and the logic behind it in your own words. Refer to at least two sources (other than your text book) in your answer and provide a complete reference of the sources in your assignments.Answer Step 1: Choose the dependent variableThe total cost which is required to be predicted is the dependent variable in this case. Generally referred to as Y in the equation of Y = a + bX.Step 2: Identify the independent variable, or cost driver. X is the independent variable in the equation whose value would change the value of the Y in the equation. In the equation the term a is the Y intercept or the fixed cost. And b is the slope of the line or the variable cost per unit (Horngren, et al., 2011). Step 3: Collect data on the dependent variable and the cost driver. Data collection is the next step as the relevant costs are to be classified either as variable cost or fixed cost.

商科代写：成本函数步骤
Variable cost would be that which keeps on changing value with increase or decrease in costs. Fixed cost is the constant portion. Step 4: Plot the data. Data can be plotted in a high low method or thorough a least square method. Plotting of the data helps in identifying the distribution of the total costs. Step 5: Estimate the cost function. Cost function estimation is established once the relevant cost is established. For example, if the fixed cost is found to be $20,000 under the high-low method and the unit variable cost is $.6 then the resultant equation would be:Y = 20,000 + .6X.With this equation the total cost can be established or estimated for a given level of equation. Step 6: Evaluate the cost driver of the estimated cost function. The cost driver or the independent variable shall be evaluated from time to time as the value might change dependent upon the market condition. This would help in the estimation of any probable reduction and reassessment (Lanen, 2013).