一、 This chapter shows how relevant costs can be used by managers in educational institutions like universities, or related sub-units like computer services. 本章介紹教育機構在經營上，如何使用有關的費用，如大學或相關的子單位，比如電腦的服務，藉此可以在這些使用的技術上做出更明智的財務決策。 二、 Fixed and variable cost behaviours are described, as well as the nature of cost-volume-profit analysis and how it is used to predict net revenue for a given level of services or production. 並描述固定和可變成本，並對成本作質量分析，以及如何用它來預測服務和生產的淨收入。 三、 Time value of money (present value) concepts and the effect of time horizons on planning and investment decisions are introduced. 介紹現金跟時間價值概念和作業時間的規劃和投資決策。 四、 Finally, the means to cost services through time-driven , activity-based costing is described. 最後，成本服務透過時間動因，以活動為基礎來計算成本的描述。
1.In an online learning environment, cost objects can be courses, registration services, projects, students, departments, or academic programs. 在線上學習環境裡，成本對象指的是課程，註冊服務，項目，學生，部門或學術課程 2.Direct costs would include the salary for the program coordinator, salaries of contracted faculty who teach only in the program, and the cost of a learning software system used exclusively to deliver the program of study. 直接費用包括派遣人員薪資、協同教師的薪資、及學習交付系統研究的軟體支出。 3. Direct costs can be associated with a cost object in a cost-effective manner. 直接成本可與一個成本對象以具成本效益方式。 the salaries of the program coordinator and faculty, and the software system costs would cease if the program was discontinued, so they are direct costs. 如果該方案停產，派遣人員薪資和教師和軟件系統的支出將停止，所以他們是直接成本。
if the cost of an online program is the cost object, insurance for the entire institution would be an indirect cost of operating this program. 假設以線上計畫為主要成本對象，保險就是這個機構的間接成本。 Indirect costs do not bear a discernible relationship to a particular cost object, or cannot be determined in a cost-effective manner. 間接費用不承擔特定成本對象的明顯關係，或是不能確定的符合成本效益的方式。 Classifying costs as direct or indirect is often determined by the particular cost object. 分類成本，直接或間接往往取決於成本對象。
Fixed costs remain unchanged over a given period of time. 固定成本指的是給定的一段時間，維持不變。 Variable costs change as the activity level of a cost object changes. 可變成本變化的活動水平的一個成本對象的變化。 All costs tend to be variable over time or a wide range of activity. 所有費用往往是變量隨著時間的推移或寬範圍活動。 For instance, faculty salaries may be fixed for a particular year, but will vary as long-term registration levels fluctuate. They may be fixed if a 2% increase in registrations levels is forecast in the next year, but not for a 20% increase. Thus, determining the relevant range is necessary when categorizing costs as fixed or variable. 例如，教師工資可能某一年是固定的，但會因作為長期登記的水平波動。他們可能是固定的，如果增加 2 ％的水平，預計在登記在未來的一年，但不是增加 20 ％。因此，確定有關的範圍是必要的當分類為固定或可變費用。
CVP analysis does this by first calculating the total contribution margin (total revenue less total variable costs), then the net revenue (total contribution margin less fixed costs). CVP 分析先計算總體的邊際貢獻（總收入減去總可變成本），並可求到收入淨額（總邊際貢獻減固定成本）。 CVP analysis assumes : 1.total costs can be divided into fixed and variable components; 1 總成本可分為固定和可變部分 ; 2.the behaviour of total revenues and total costs is linear in relation to units of output, within the range of output under consideration 2. 行為的總收入和總成本是線性關係的單位產出，產出的範圍內考慮（例如，沒有單位從採購成本節餘大量的教學材料） ; 3.selling price and variable costs of one unit of output are known; 3 。已知銷售價格和可變成本的數量 ; 4.time value of money is ignored. 貨幣時間價值被忽略。
Using CVP analysis, the break-even point can be determined. 使用 CVP 分析，才能確定損益的平衡點，。 This is the point where Total Contribution Margin equals Total Fixed Costs and net revenue is therefore zero . 在總邊際貢獻等於總固定成本和收入淨額，因此為零。
Each course is operating at its break-even point , as net revenue is zero in each case. 每門課程是在其經營的盈虧平衡點，因為淨收入在每種情況下為零。 Using the break-even formula, the minimum number of students necessary in each course to cover fixed costs. 利用盈虧平衡公式，在每門課程必須要有最少數量的學生才能支付固定成本。 fixed costs – the break-even point ( 損益平衡點 -) – can also be calculated as follows:
SEGMENT MARGIN ANALYSIS- 零 點利潤分析 The process of expanding the contribution margin analysis by analyzing the fixed cost components as direct or indirect costs is called segment margin analysis. 零點利潤分析：透過固定直接或間接費用所構成的成本分析，不斷擴大過程中的邊際貢獻分析。
Segment margin analysis illustrates the danger of making decisions based on arbitrary allocations of costs. 零點利潤分析說明了危險的決策 基於任意分配成本。 Disclosing direct and indirect costs separately, a segment margin analysis of both courses would show the following: 將直接和間接成本分開揭露，用零點利潤分析兩個課程內容如下：
In the context of making financial decisions about online education, the avoidance of arbitrarily allocating costs is one component of determining relevant costs . Relevant costs fall into three categories. 在金融決策方面作出關於線上教育，避免任意分配的成本是決定一個組成部分的有關費用。相關費用可分為三類。 They must be costs that differ between alternatives. 他們必須在成本有所不同的選擇。 Relevant costs are future costs. Past costs (those that have already been incurred) are referred to as sunk costs . 有關費用的未來成本。過去的費用（那些已經發生）的被稱為沉沒成本。 沉沒成本 (sunk cost ): 沉沒成本常用來和可變成本作比較，可變成本可以被改變，而沉沒成本則不能被改變。 Relevant costs are only those that involve cash outlays . 有關費用只有那些涉及現金支出。
The final results are projected to show an overall $5,000 net cash outflow, as follows (table 6). 最終結果預計將顯示整體五〇〇〇美元淨現金流出，如下（表 6 ）。
Relevant costing concepts can be used to inform a variety of financial decisions in a university context. 成本核算的概念可用於大學在金融上的決策。例如，接受一次訂單服務的價格是否比平時少。
only costs that differ among alternatives and involve future cash flows are relevant. 只有替代品的成本不同及未來現金流量相關。 the allocated fixed costs associated with the online delivery system ($9,000) and marketing ($500) are irrelevant. 分配固定成本與網上傳輸系統（ 9000 美元）和市場營銷（ 500 美元）無關。 Eliminating these costs from the analysis and using the contribution margin format, the restated results would show the following incremental revenues and costs. 消除使用邊際貢獻的支出，結果將顯示增加的收入和成本。
Relevant costing concepts can improve financial decision making in any environment, for profit or otherwise. 改善有關的成本概念財務決策，以盈利為目的。 Cost-volume-profit decisions need to consider competing alternatives. 損益點的決策需要考慮競爭替代品。
The key to this type of analysis is to recognize that past costs, like the purchase price of capital assets in the past, are irrelevant to replacement decisions. These costs are sunk. 這關鍵主是要分析認識過去的費用，比如說過去的購買價格資本資產，更換無關的決定。這些費用是沉沒。 the new machine should be purchased. Net costs savings of $7,000 will be realized. 新機應該購買。淨成本節省 7000 美元就能實現。
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