## 会计代写|管理会计代写Management Accounting代考|CACC410

2023年3月25日

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• Foundations of Data Science 数据科学基础
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## 会计代写|管理会计代写Management Accounting代考|First in, first out (FIFO) method

Many courses focus only on the weighted average method of process costing. You should therefore check your course curriculum to ascertain whether or not you need to read this section relating to the FIFO method. The FIFO method of process costing is based on the assumption that current period unit costs only should be used and reported rather than unit costs that are based on the weighted average method that include costs incurred in the previous period. Therefore the FIFO method assumes that the opening work in progress is the first group of units to be processed and completed during the current period. The opening work in progress is charged separately to completed production, and the cost per unit for the current period is based only on the current period costs and production for the current period. The closing work in progress is assumed to come from the new units started during the period.
Let us now use Example 5.3 to illustrate the FIFO method for process $\mathrm{X}$ and $\mathrm{Y}$.

From this calculation, you can see that the average cost per unit is based on current period costs divided by the current total equivalent units for the period. The latter figure excludes the equivalent production for opening work in progress since this was performed in the previous period. Note that the closing work in progress is multiplied by the current period average cost per unit. The closing work in progress includes only the current costs and does not include any of the opening work in progress, which is carried forward from the previous period. The objective is to ensure that the opening work in progress is kept separate and is identified as part of the cost of the completed production. The opening work in progress of $£ 117,900$ is not therefore included in the unit cost calculations, but is added directly to the completed production.
Let us now calculate the unit costs for process Y: Note that in this calculation the opening work in progress is 80 per cent completed, and that the materials are added when the process is 70 per cent complete. Hence, materials will be fully complete. Remember also that previous process cost is always 100 per cent complete. Therefore in the third column of the above statement, 2,000 units opening work in progress is deducted for these two elements of cost from the 12,000 units of completed production. Conversion cost will be 80 per cent complete so 1,600 equivalent units are deducted from the completed production. Our objective in the third column is to extract the equivalent completed units that were derived from the units started during the current period. You should also note that the previous process cost of E448,107 represents the cost of completed production of process $\mathrm{X}$, which has been transferred to process $Y$.

## 会计代写|管理会计代写Management Accounting代考|JOINT PRODUCTS AND BY-PRODUCTS

Joint products and by-products arise in situations where the production of one product makes inevitable the production of other products. For example, the extraction of gasoline from crude oil also produces kerosene and paraffin. We can distinguish between joint products and by-products by looking at their relative sales value. When a group of individual products is produced simultaneously and each product has a significant relative sales value, the outputs are usually called joint products. Products that only have a minor sales value when compared with the joint products are called by-products.

As their name implies, by-products are those products that result incidentally from the main joint products. By-products may have a considerable absolute value, but the crucial classification test is that the sales value is small when compared with the values of the joint products. Joint products are crucial to the commercial viability of an organization, whereas by-products are incidental. In other words, by-products do not usually influence the decision as to whether or not to produce the main product, and they normally have little effect on the prices set for the main (joint) products. Examples of industries that produce both joint and by-products include chemicals, oil refining, mining, flour milling and gas manufacturing.
A distinguishing feature of the production of joint and by-products is that the products are not identifiable as different individual products until a specific point in the production process is reached, known as the split-off point. All products may separate at one time, or different products may emerge at intervals. Before the split-off point, costs cannot be traced to particular products. For example, it is not possible to determine what part of the cost of processing a barrel of crude oil should be allocated to petrol, kerosene or paraffin. After the split-off point, joint products may be sold or subjected to further processing. In the latter case, any further processing costs can be traced to the specific products involved.
Figure 6.1 illustrates a simplified production process for joint and by-products. In this example, joint products $\mathrm{A}$ and $\mathrm{B}$ and by-product $\mathrm{C}$ all emerge at the same split-off point. Before this point, they share the same raw materials, labour and overhead costs. After the split-off point, further processing costs are added to the joint products before sale, and these costs can be specifically allocated to them. In this example, by-product $\mathrm{C}$ is sold at the split-off point without further processing, although sometimes by-products may be further processed after the split-off point before they are sold on the outside market.

# 管理会计代考

## 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。