‫محاسبة تكاليف بالغة االجنية (جزء االول والثاني من‬

‫الشيت)‬
 ‫ محاسبة التكاليف بالغة االجنبية‬:‫مادة‬
We can express the mixed cost by the following
equation y =a+b*x
Where:
Y Is the total cost(mixed ‫ص‬ ‫اجمالي تكاليف‬
cost)
a Is the amount of total ‫ا‬ ‫تكاليف ثابتة‬
fixed cost
b Is the amount of variable ‫ب‬ ‫تكلفة‬
cost per unit )‫متغيرة(بالوحدة‬
x Is the number of units ‫س‬ ‫عدد الوحدات‬
produced (level of ‫متغير‬
activity)
)‫(ب*س‬+‫ص=ا‬
‫(معامل تغير*حجم‬+ ‫اجمالي تكاليف الكلية =اجمالي تكاليف ثابتة‬
.)‫النشاط‬
Example(1):
Assume that the amount of total fixed cost in a
factory L.E. 2,000,000,and the variable cost L.E.40
per unit.
Required: Calculate total costs of production
at20,000units of output.
Solution
Y=a+b*x

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 Y=2,000,00+(40*20,000)
Y=2,000,000+800,000
Y=2,800,000L.E
Example(2):
Assume that the amount of total costs in a factory
L.E.1,800,000 to produce 50,000 units and the
variable costs is L.E.25 per unit.
Required calculate total fixed costs:
solution: Y=a+b*x
1,800,000=a+(25*50.000).
a=1,800,000-(25*50.000).
a= 1,800,000-1,250,000.
a= 550,000L.E
Example(3)
If you have the following data about an industrial
company:
Months Activity(x) Maintenance
costs(y)
January 6320 5256L.E.
February 3500 4210L.E.
March 3000 3304L.E.
April 4000 5100L.E.
Reqired:
1- Determine the cost function with the high-low
method.
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2- Determine the maintenance costs at a volume of
8000 machine hours.
solution
1- Determine the high level of cost and its related
volume.
High level of cost =5256L.E.
High volume=6320machine hours
2- Determine the low level of cost and its related
volume.
Low level of cost=3304L.E.
Low volume=3000machine hours.
3-Determine the variable cost per unit within the
following equation:
variable cost =cost at high volume-cost at low /
volume high - low volume.
variable cost = 5256- 3304/6320 – 3000.
b= 0.588 L.E. unit
4- Fixed component can be determined as follow:
Fixed cost=Total cost at low (high)volume- (low or
high volume* variable cost per unit).
Fixed cost=5256- (6320 hours*0.588)
Fixed cost= 1540 L.E
5- Determine the maintenance costs at a volume of
8000 machine hours. Y=a+b*x

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Y= 1540 +(0.588*8000Hours).
Y= 1540+ 4704.
Y= 6244L.E.
Example(4):
If you have the following data about industrial company:
No. of minute Telephone costs
High level 3000minutes 500 L.E
Low level 1000minutes 220 L.E

Requried:
1- Determine the cost function with the high-low
method.
2- Determine the maintenance costs at a volume of
4000 minute.
solution
1- Determine the high level of cost and its related
volume.
High level of cost =500L.E.
High volume=3000minutes
2- Determine the low level of cost and its related
volume.
Low level of cost=3304L.E.
Low volume=1000minutes.
3-Determine the variable cost per unit within the
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following equation:
variable cost=cost at high volume-cost at low /
volume high - low volume.
variable cost = 500- 220/3000 – 1000.
b= 0.14 L.E. unit
4- Fixed component can be determined as follow:
Fixed cost=Total cost at low (high)volume- (low or
high volume* variable cost per unit).
Fixed cost=220- (1000 minutes*0.14)
Fixed cost= 80 L.E
5- Determine the maintenance costs at a volume of
8000 machine hours. Y=a+b*x
Y= 80 +(0.14*4000 miutes).
Y= 80+ 560.
Y= 640L.E.
5- if you have the following data about the cost
maintenance and machine hours.
Machine Maintenance
hours(*) costs(y)
High level 6,200 34,800L.E.
Low level 2,000 18,000L.E.
Required:
1- Determine the cost function with the high-low
method.

5
2- Determine the maintenance costs at a volume of
2000 machine hours.
solution
1- Determine the high level of cost and its related
volume.
High level of cost =34,800L.E.
High volume=6,200machine hours
2- Determine the low level of cost and its related
volume.
Low level of cost=18,000L.E.
Low volume=2,000machine hours.
3-Determine the variable cost per unit within the
following equation:
variable cost =cost at high volume-cost at low / High
volume- low volume.
variable cost = 34,800- 18,000/6.200 – 2,000.
b= 4 L.E. unit
4- Fixed component can be determined as follow:
Fixed cost=Total cost at low (high)volume- (low or
high volume* variable cost per unit).
Fixed cost=34,800- (6.200 hours*4)
Fixed cost= 10000 L.E
Fixed cost=Total cost at low (high)volume- (low or
high volume* variable cost per unit).
Fixed cost=18000- (2000 hours*4)

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Fixed cost= 10000L.E
5- Determine the maintenance costs at a volume of
2000 machine hours. Y=a+b*x
Y= 10000 +(4*2000Hours).
Y= 10000+8000.
Y= 18000L.E.