# 会计代写|中级管理会计代写Intermediate Management Accounting代考|ACCT2019

#### Doug I. Jones

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• Statistical Inference 统计推断
• Statistical Computing 统计计算
• (Generalized) Linear Models 广义线性模型
• Statistical Machine Learning 统计机器学习
• Longitudinal Data Analysis 纵向数据分析
• Foundations of Data Science 数据科学基础
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## 会计代写|中级管理会计代写Intermediate Management Accounting代考|The most efficient use of scarce resources

In many cases, the output of a business is determined by customer demand for the particular goods or services. It is not unusual, however, for output to be restricted by the productive capacity of the business. Limited productive capacity might stem from a shortage of any factor of production – labour, raw materials, space, machine capacity and so on. Such scarce factors are often known as key or limiting factors.

Where productive capacity acts as a brake on output, management must decide on how best to deploy the scarce resource. That is, it must decide which products, from the range available, should be produced and how many of each should be produced. Marginal analysis can be useful to management in such circumstances. The guiding principle is that the most profitable combination of products will occur where the contribution per unit of the scarce factor is maximised. Example $3.3$ illustrates this point.

Our first reaction might be that the business should provide only service AX220, as this is the one that yields the highest contribution per unit sold. If so, we would have been making the mistake of thinking that it is the ability to sell that is the limiting factor. If the above analysis is not convincing, we can take a random number of available labour hours and ask ourselves what is the maximum contribution (and, therefore, profit) that could be made by providing each service exclusively. Bear in mind that there is no shortage of anything else, including market demand, just a shortage of labour.

Businesses often need to decide whether to produce a product or service that they sell themselves, or to buy it in from some other business. Thus, a producer of electrical appliances might decide to subcontract the manufacture of one of its products to another business, perhaps because there is a shortage of production capacity in the producer’s own factory, or because it believes it to be cheaper to subcontract than to make the appliance itself.

It might just be part of a product or service that is subcontracted. For example, the producer may have a component for the appliance made by another manufacturer. In principle, there is hardly any limit to the scope of make-or-buy decisions. Virtually any part, component or service that is required in production of the main product or service, or the main product or service itself, could be the subject of a make-or-buy decision. So, for example, the human resources function of a business, which is normally performed in-house, could be subcontracted. At the same time, electrical power, which is typically provided by an outside electrical utility business, could be generated in-house. Obtaining services or products from a subcontractor is referred to as outsourcing.

## 会计代写|中级管理会计代写Intermediate Management Accounting代考|WHY DO MANAGERS WANT TO KNOW THE FULL COST

We saw in Chapter 1 that the only point in providing management accounting information is to improve the quality of management decisions. There are four main areas where information relating to the full cost of the business’s products or services may prove useful. These are:

• Pricing and output decisions. Having full cost information can help managers make decisions on the price to charge customers for the business’s products or services. Full cost information, along with relevant information concerning prices, can also be used to determine the number of units of products or services to be produced. We shall consider this aspect in more detail in Chapter 10.
• Exercising control. Determining the full cost of a product or service is often a useful starting point for exercising cost control. Where the reported full cost figure is considered too high, for example, individual elements of full cost may then be examined to see whether there are opportunities for savings. This may lead to re-engineering the production process, finding new sources of supply and so on. We shall pick up this point in later chapters, particularly Chapters 7 and 11.
• Assessing relative efficiency. Full cost information can help compare the cost of carrying out an activity in a particular way, or particular place, with its cost if carried out in a different way, or place. A motor car manufacturer, for example, may wish to compare the cost of building a particular model of car in one manufacturing plant, rather than in another. This could help in deciding where to locate future production.
• Assessing performance. Profit is an important measure of business performance. To measure the profit arising from a particular product or service, the sales revenue that it generates should be compared with the costs consumed in generating that revenue. This can help in aseeseing past decisione. It can also help in guiding future decisione, such as continuing with, or abandoning, the particular product or service.
Figure $4.1$ shows the four uses of full cost information.

## 会计代写|中级管理会计代写中级管理会计代考|为什么经理们想知道全部成本

. . . .

• 定价和输出决策。掌握完整的成本信息可以帮助管理者决定向客户收取产品或服务的价格。全部成本信息，连同有关价格的信息，也可以用来确定生产的产品或服务的单位数量。我们将在第10章更详细地讨论这方面的问题。
• 进行控制。确定产品或服务的全部成本通常是实施成本控制的一个有用的起点。例如，如果报告的全部费用数字被认为太高，则可以审查全部费用的个别部分，以确定是否有节省的机会。这可能导致重新设计生产过程，寻找新的供应来源等等。我们将在后面的章节中讨论这一点，特别是第7章和第11章。
• 评价相对效率。完整的成本信息可以帮助比较以一种特定方式或特定地点开展一项活动的成本，与以另一种方式或不同地点开展该活动的成本。例如，汽车制造商可能希望比较在一个制造工厂生产一种特定型号汽车的成本，而不是在另一个工厂。这可能有助于决定未来的生产地点。
• 性能评估。利润是衡量企业业绩的重要指标。要衡量一种特定产品或服务产生的利润，应将其产生的销售收入与产生该收入所消耗的成本进行比较。这可以帮助你看清过去的决定。它还可以帮助指导未来的决定，例如继续使用或放弃特定的产品或服务。

.< br> full cost信息的四种使用情况如图$4.1$所示

## 有限元方法代写

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## MATLAB代写

MATLAB 是一种用于技术计算的高性能语言。它将计算、可视化和编程集成在一个易于使用的环境中，其中问题和解决方案以熟悉的数学符号表示。典型用途包括：数学和计算算法开发建模、仿真和原型制作数据分析、探索和可视化科学和工程图形应用程序开发，包括图形用户界面构建MATLAB 是一个交互式系统，其基本数据元素是一个不需要维度的数组。这使您可以解决许多技术计算问题，尤其是那些具有矩阵和向量公式的问题，而只需用 C 或 Fortran 等标量非交互式语言编写程序所需的时间的一小部分。MATLAB 名称代表矩阵实验室。MATLAB 最初的编写目的是提供对由 LINPACK 和 EISPACK 项目开发的矩阵软件的轻松访问，这两个项目共同代表了矩阵计算软件的最新技术。MATLAB 经过多年的发展，得到了许多用户的投入。在大学环境中，它是数学、工程和科学入门和高级课程的标准教学工具。在工业领域，MATLAB 是高效研究、开发和分析的首选工具。MATLAB 具有一系列称为工具箱的特定于应用程序的解决方案。对于大多数 MATLAB 用户来说非常重要，工具箱允许您学习应用专业技术。工具箱是 MATLAB 函数（M 文件）的综合集合，可扩展 MATLAB 环境以解决特定类别的问题。可用工具箱的领域包括信号处理、控制系统、神经网络、模糊逻辑、小波、仿真等。

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