## 会计代写|中级管理会计代写Intermediate Management Accounting代考|ACCT3011

2022年9月28日

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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|Process-costing problems

Process costing tends to be fairly straightforward as it involves tracking the production of identical, or near identical, items. Nevertheless, problems can still arise when measuring certain elements of manufacturing cost. In the case of Fruitjuice Ltd, for example, how is the cost of depreciation deduced? It can only be an estimate and so its reliability is open to question. The cost of raw materials may also be a problem. Should we use the ‘relevant’ cost of the raw materials (in this case, almost certainly the replacement cost), or the actual price paid for it (historic cost)? As the cost per litre will presumably be used for decision-making purposes, replacement cost seems likely to provide the more logical choice. For some reason, however, historic cost seems to be more widely used in practice.

There can also be problems in calculating how much output was produced. If making Orange Fizz is not a very fast process, some of the product will be in the process of being made at any given moment. Partially completed Orange Fizz represents work in progress (or work in process) that should be taken into account when calculating the total output, and cost per unit of output, for a period. This can, however, be a little tricky. In Example $4.1$ we see why and how we deal with work in progress.

Total manufacturing cost can now be assigned between completed and partially completed statues in a logical way as follows:
$\begin{array}{lc}\text { Cost of completed units }(120 \times \varrho 40) & \varepsilon \ \text { Cost of partially completed units – work in progress }\left(12^* \times £ 40\right) . & 4,800 \ \text { Total } & \frac{480}{5,280}\end{array}$
“Note that it is the equivalent units of output rather than the actual number of units that is being used.
It is important to be as accurate as possible when estimating the degree of completion. If an overestimate is made, the number of equivalent units of output will be overstated. This, in turn, will lead to an understatement of the full cost per unit of producing each statue during September. If an underestimate is made, the opposite will be true.

Example $4.1$ above offers some insight as to how we deal with work in progress; however, further complications can arise. One such complication is where there is work in progress at the beginning, as well as at the end, of the period. Another is where there are varying degrees of completion for work in progress. A product may be, say, 90 per cent complete regarding materials, but 80 per cent complete as far as labour and other costs are concerned. These more technical issues, although not difficult to deal with, are beyond the scope of the book. If you would like to find out more, take a look at the further reading at the end of the chapter.

Where there is work-in-progress to take into account, the key steps in process costing are summarised in Figure 4.2.

## 会计代写|中级管理会计代写Intermediate Management Accounting代考|Direct and indirect cost

To provide full cost information, the various elements of cost must be accumulated and then assigned to particular cost units on some reasonable basis. Where cost units are not identical, the starting point is to separate cost into two categories: direct cost and indirect cost.

• Direct cost. This is a cost that can be identified with specific cost units. That is to say, the cost can be traced to a particular cost unit and can be measured reliably. The main examples of a direct cost are direct materials and direct labour. Thus, in determining the cost of a car repair by a garage, both the cost of spare parts used in the repair and the cost of the mechanic’s time would form part of the direct cost of that repair. Collecting elements of direct cost requires an efficient cost-recording system. It must be capable of capturing the cost of direct materials used on each job and the cost of direct workers.
• Indirect cost (or overheads). This comprises all other elements of total cost. That is to say, those items that cannot be identified with each particular cost unit (job). Thus, the amount paid to rent the garage would be an indirect cost of a particular car repair.

The terms ‘indirect cost’ and ‘overheads’ are synonymous and we shall use them interchangeably for the remainder of this book.

Real World $4.2$ gives some indication of the relative importance of direct and indirect costs in practice.

## 会计代写|中级管理会计代写中级管理会计代考|过程成本问题

. c

$\begin{array}{lc}\text { Cost of completed units }(120 \times \varrho 40) & \varepsilon \ \text { Cost of partially completed units – work in progress }\left(12^* \times £ 40\right) . & 4,800 \ \text { Total } & \frac{480}{5,280}\end{array}$
”注意，它是等效的输出单位，而不是正在使用的单位的实际数量。在估计完成程度时，尽可能准确是很重要的。如果高估了产出的当量单位数量，就会被高估。这反过来又会导致在9月份，每座雕像的单位生产成本被低估。如果低估了，则相反。

## 会计代写|中级管理会计代写中间管理会计代考|直接和间接成本

• 直接成本。这是一种可以用具体的成本单位来确定的成本。也就是说，成本可以追溯到一个特定的成本单位，并且可以可靠地测量。直接成本的主要例子是直接材料和直接劳动力。因此，在确定汽车修理厂修理汽车的成本时，修理中使用的备件成本和技工的时间成本都构成了修理的直接成本的一部分。收集直接成本要素需要一个有效的成本记录系统。它必须能够计算出每项工作使用的直接材料的成本和直接工人的成本。间接成本(或间接管理费用)。这包括总费用的所有其他因素。也就是说，那些不能与每个特定的成本单位(工作)确定的项目。因此，租用车库的费用将是修理某一辆汽车的间接成本“间接成本”和“间接费用”这两个术语是同义词，在本书的其余部分中，我们将交替使用它们真实世界$4.2$给出了实践中直接成本和间接成本的相对重要性的一些提示

## 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。