F5知識(shí)點(diǎn)：學(xué)習(xí)曲線效應(yīng)（The learning curve effect）

　　學(xué)習(xí)曲線效應(yīng)指的是越是經(jīng)常地執(zhí)行一項(xiàng)任務(wù)，每次所需的時(shí)間就越少。

　　學(xué)習(xí)曲線將學(xué)習(xí)效果數(shù)量化繪制于坐標(biāo)紙上，橫軸代表練習(xí)次數(shù)（或產(chǎn)量），縱軸代表學(xué)習(xí)的效果（單位產(chǎn)品所耗時(shí)間），這樣繪制出的一條曲線，就是學(xué)習(xí)曲線。

　　學(xué)習(xí)曲線有廣義和狹義之分。狹義的學(xué)習(xí)曲線又稱為人員學(xué)習(xí)曲線，它是指直接作業(yè)人員個(gè)人的學(xué)習(xí)曲線。廣義的學(xué)習(xí)曲線也稱為生產(chǎn)進(jìn)步函數(shù)，是指工業(yè)某一行業(yè)或某一產(chǎn)品在其產(chǎn)品壽命周期的學(xué)習(xí)曲線，是融合技術(shù)進(jìn)步、管理水平提高等許多人努力的學(xué)習(xí)曲線。

　　學(xué)習(xí)效果受許多因素的影響，主要有：

　　．操作者的動(dòng)作熟練程度。這是影響學(xué)習(xí)曲線的至基本因素

　　．管理技術(shù)的改善，正確的培訓(xùn)、指導(dǎo)，充分的生產(chǎn)準(zhǔn)備與周到的服務(wù)，工資獎(jiǎng)勵(lì)及懲罰等管理政策的運(yùn)用

　　．產(chǎn)品設(shè)計(jì)的改善

　　．生產(chǎn)設(shè)備與工具的質(zhì)量

　　．各種材料的 連續(xù)供應(yīng)和 質(zhì)量

　　．信息反饋的及時(shí)性

　　．專業(yè)化分工程度

　　THE IMPORTANCE OF THE LEARNING CURVE EFFECT

　　Learning curve models enable users to predict how long it will take to complete a future task. Management accountants must therefore be sure to take into account any learning rate when they are carrying out planning, control and decision-making. If they fail to do this, serious consequences will result. As regards its importance in decision-making, let us look at the example of a company that is introducing a new product onto the market. The company wants to make its price as attractive as possible to customers but still wants to make a profit, so it prices it based on the full absorption cost plus a small 5% mark-up for profit. The first unit of that product may take one hour to make. If the labour cost is $15 per hour, then the price of the product will be based on the inclusion of that cost of $15 per hour. Other costs may total $45. The product is therefore released onto the market at a price of $63. Subsequently, it becomes apparent that the learning effect has been ignored and the correct labour time per unit should is actually 0.5 hours. Without crunching through the numbers again, it is obvious that the product will have been launched onto the market at a price which is far too high. This may mean that initial sales are much lower than they otherwise would have been and the product launch may fail. Worse still, the company may have decided not to launch it in the first place as it believed it could not offer a competitive price.

　　Let us now consider its importance in planning and control. If standard costing is to be used, it is important that standard costs provide an accurate basis for the calculation of variances. If standard costs have been calculated without taking into account the learning effect, then all the labour usage variances will be favourable because the standard labour hours that they are based on will be too high. This will make their use for control purposes pointless.

　　Finally, it is worth noting that the use of learning curve is not restricted to the assembly industries it is traditionally associated with. It is also used in other less traditional sectors such as professional practice, financial services, publishing and travel. In fact, research has shown that just under half of users are in the service sector.