会计代写|初级管理会计代写Principles of Management Accounting代考|ACCT20002

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我们提供的初级管理会计Principles of Management Accounting及其相关学科的代写,服务范围广, 其中包括但不限于:

  • Statistical Inference 统计推断
  • Statistical Computing 统计计算
  • Advanced Probability Theory 高等概率论
  • Advanced Mathematical Statistics 高等数理统计学
  • (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
会计代写|初级管理会计代写Principles of Management Accounting代考|ACCT20002

会计代写|初级管理会计代写Principles of Management Accounting代考|Job-costing and process-costing systems

Companies frequently adopt one of two basic types of costing system to assign costs to products or services:

  • Job-costing system. In this system, costs are assigned to a distinct unit, batch or lot of a product or service. A job is a task for which resources are expended in bringing a distinct product or service to market. The product or service is often custom-made, such as an audit by an accounting firm or a gearbox system for a particular car system.Process-costing system. In this system, the cost object is masses of identical or similar units. The cost of a product or service is obtained by using broad averages to assign costs to masses of identical or similar units. The customers all receive the same product (such as teddy bears or soda ash).
  • These two types of costing system are best viewed as ends of a continuum:

Most companies have costing systems that are neither pure job costing nor pure process costing. Rather, they combine elements of both job costing and process costing. For now, we introduce these two systems by focusing on their pure versions. Exhibit $3.2$ presents examples of job and process costing in the service, merchandising and manufacturing sectors.

The products or services accounted for with job costing can differ greatly. Accounting firms typically define individual audits as jobs, which can differ markedly in complexity among clients. An aircraft assembly company may define an individual aircraft for a specific customer as a job. Customers usually differ in their specifications about electronic equipment, size of toilet cubicles, and so on. Consider also job-order costing in bespoke cars production. Many luxury car brands such as Rolls-Royce, Ferrari and Aston Martin make bespoke cars – cars that are built to customers’ specific specifications. Wealthy buyers are willing to pay millions for a personalised, one-off car. The Rolls-Royce ‘Sweptail’ reportedly cost an anonymous patron $£ 12$ million. In this market, customers may ‘desire to curate, commission and collect’ and ‘demand true personalisation in the goods they seek to commission’, according to Torsten Müller-Ötwös, CEO of RollsRoyce (Harvey 2017). Such bespoke cars can take more than a year to build due to their uniqueness. The car-makers incur various types of costs and use job-order costing to track them. For example, the coachbuilding of the Rolls-Royce ‘Ghost Elegance diamond stardust’ requires direct-labour input from an in-house bespoke team of car designers, clay-model makers, manufacturers, mechanics crew, assembling team involved in any car-making process, as well as those of diamond specialists Jean Boulle Luxury Group. The direct materials include the auto parts outsourced from material production companies, such as bodies, roof, wheels, engines, cooling system and, in this case, diamonds and special paints. Overhead costs include depreciation of equipment, utilities in the factories and headquarters, $\mathrm{R} \& \mathrm{D}$, marketing and executive salaries. Creating bespoke cars in general involves unusual and rare materials, more srafting and labour input into every process. The costs of making each bespoke car differ due to their ‘personalised’

nature. A careful track must be kept of all costs involved to ultimately provide accurate information for pricing and profit-determination purposes. In such cases, the service or product is distinct and identifiable. Job-costing systems are designed to accommodate the cost accounting for these individual services or products.

Companies that use process costing provide similar (in many cases identical) products or services to their customers. For example, a bank usually provides the same service to all its customers in processing deposits. A magazine publishing company provides the same product (say, a weekly issue of Le Point or The Times) to each of its customers. The customers of an oil-refining company all receive the same product – crude oil. Process-costing systems average the costs of providing a similar product or service to different customers to obtain a per unit cost. Chapter 4 discusses process costing in more detail.

会计代写|初级管理会计代写Principles of Management Accounting代考|Job costing of an audit engagement

Lindsay \& Associates is a public accounting firm. Each audit engagement is viewed as an individual job. Lindsay bids a fixed fee for each audit in advance of doing the work. A key issue for Lindsay is the cost of an audit engagement. A record of costs on previous jobs enables it to make informed estimates of the costs of potential future jobs. The more knowledgeable Lindsay is about its own costs, the more likely it is to price jobs so that it makes a profit on those accepted.

First, consider the actual costing system Lindsay uses to determine the cost of individual jobs. Actual costing is a costing method that traces direct costs to a cost object by using the actual direct-cost rate(s) times the actual quantity of the direct-cost input(s) and allocates indirect costs based on the actual indirect-cost rate(s) times the actual quantity of the cost-allocation base. The Tracy Transport audit illustrates actual costing. In November 2018, Lindsay was awarded the 2019 Tracy Transport audit job for a fee of $€ 86000$. The 2019 audit job was done in the January to March 2019 period and covers Tracy Transport’s 2018 financial year.

The six steps taken in assigning costs to individual jobs are presented here. They apply equally to job costing in the service, merchandising or manufacturing sectors.

Step 1: Identify the job that is the chosen cost object In this example, the job is the annual audit of the financial statements of Tracy Transport.

Step 2: Identify the direct costs for the job Lindsay identifies only one category of direct costs when costing individual audit jobs – professional labour. Each auditor keeps a daily time record for tracing professional labour-hours to individual audit jobs. These records show that the Tracy Transport job used 800 professional labour-hours. The actual direct-labour cost rate is $€ 51$ per hour. The actual direct-labour cost rate is the average rate at which professional labour is paid (actual total professional compensation divided by actual total direct-labour-hours worked) during the period in which the Iracy Iransport audit was done. Lindsay traces the actual directlabour costs for the Tracy Transport job as $€ 40800(€ 51 \times 800)$.

会计代写|初级管理会计代写Principles of Management Accounting代考|ACCT20002





  • 作业成本核算系统。在这个系统中,成本被分配到不同的单位,批次或批次的产品或服务。工作是一项需要花费资源将一种独特的产品或服务推向市场的任务。产品或服务通常是定制的,例如由会计公司进行审计或为特定汽车系统设计变速箱系统。过程成本系统。在这个系统中,成本对象是相同或相似单位的质量。一种产品或服务的成本是通过使用广义平均将成本分配给大量相同或相似的单位而获得的。所有的顾客都收到同样的产品(比如泰迪熊或苏打灰)。



用作业成本计算的产品或服务可能差别很大。会计师事务所通常将单个审计定义为工作,不同的客户在复杂性上可能存在显著差异。飞机装配公司可以为特定客户定义一架单独的飞机作为工作。客户通常在电子设备规格、厕所隔间大小等方面存在差异。再考虑定制汽车生产中的订单成本。许多豪华汽车品牌,如劳斯莱斯、法拉利和阿斯顿马丁都生产定制汽车,即根据客户的特定规格制造的汽车。富有的买家愿意花数百万美元购买一辆个性化的一次性汽车。据报道,劳斯莱斯“Sweptail”花了一位匿名顾客$£ 12$万美元。在这个市场中,客户可能“渴望策划、委托和收集”,并“要求他们委托的商品具有真正的个性化”,劳斯莱斯首席执行官Torsten Müller-Ötwös(哈维2017)说。由于其独特性,这种定制汽车可能需要一年以上的时间来制造。汽车制造商产生各种类型的成本,并使用作业订单成本法来跟踪这些成本。例如,劳斯莱斯“幽灵优雅钻石星尘”的车厢建造需要直接的劳动力投入,来自内部定制团队,包括汽车设计师、粘土模型制造商、制造商、机械师、参与任何汽车制造过程的装配团队,以及钻石专家Jean Boulle Luxury Group。直接材料包括材料生产公司外包的汽车零部件,如车身、车顶、车轮、发动机、冷却系统,在这种情况下,还包括钻石和特殊油漆。间接费用包括设备折旧、工厂和总部的水电费、$\mathrm{R} \& \mathrm{D}$、营销和管理人员工资。定制汽车通常需要使用不同寻常和稀有的材料,每一道工序都需要更多的加工和劳动力投入。制造每一辆定制汽车的成本因其“个性化”而不同




首先,考虑一下Lindsay用来确定单个工作成本的实际成本系统。实际成本法是用实际直接成本率乘以直接成本投入的实际数量,将直接成本追踪到成本对象,并根据实际间接成本率乘以成本分配基数的实际数量来分配间接成本的成本计算方法。特雷西运输审计说明了实际成本。2018年11月,Lindsay获得了2019年特雷西运输审计工作,费用为$€ 86000$。2019年的审计工作在2019年1月至3月期间完成,涵盖特蕾西运输的2018财年


步骤1:识别所选成本对象的作业在本例中,该作业是特雷西运输公司财务报表的年度审计 第二步:确定工作的直接成本林赛只确定了一个类别的直接成本,当计算单个审计工作-专业劳动力。每个审核员都保留每天的时间记录,以追踪专业人员的劳动时间到各个审计工作。这些记录显示特雷西运输的工作使用了800个专业工时。实际的直接劳动力成本是每小时$€ 51$。实际直接劳动成本率是在Iracy Iransport审计期间支付专业劳动力的平均比率(实际的专业总薪酬除以实际的直接劳动总工作时数)。Lindsay将Tracy Transport工作的实际直接劳动力成本追溯到$€ 40800(€ 51 \times 800)$。

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术语 广义线性模型(GLM)通常是指给定连续和/或分类预测因素的连续响应变量的常规线性回归模型。它包括多元线性回归,以及方差分析和方差分析(仅含固定效应)。



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