# 会计代写|初级管理会计代写Principles of Management Accounting代考|ACCT90009

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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|初级管理会计代写Principles of Management Accounting代考|Adjusted allocation rate approach

The adjusted allocation rate approach, in effect, restates all entries in the general ledger by using actual cost rates rather than budgeted cost rates. First, the actual indirect-cost rate is calculated at the end of each period. Then, every job to which indirect costs were allocated during the period has its amount recalculated using the actual indirect-cost rate (rather than the budgeted indirect-cost rate). Finally, end-of-period closing entries are made. The result is that every single job cost record – as well as the closing stock and cost of goods sold accounts – accurately represents actual indirect costs incurred.

The widespread adoption of computerised accounting systems has greatly reduced the cost of using the adjusted allocated rate approach. Consider the Wallace Company example. The actual manufacturing overhead $(€ 1200000)$ exceeds the manufacturing overhead allocated $(€ 1000000)$ by $20 \%$. The actual 2019 manufacturing overhead rate was $€ 96$ per machine-hour $(€ 1200000 \div 12500$ machine-hours) rather than the budgeted $€ 80$ per machine-hour. At yearend, Wallace could increase the 2019 manufacturing overhead allocated to each job in that year by $20 \%$ using a single software directive. The directive would apply to the subsidiary ledger as well as to the general ledger. This approach increases the accuracy of each individual product cost amount and the accuracy of the end-of-year account balances for stocks and cost of goods sold. This increase in accuracy is an important benefit. After-the-fact analysis of individual product profitability can provide managers with useful insights for future decisions about product pricing and about which products to emphasise. Such decisions are improved by having more accurate product-profitability numbers on prior jobs.

## 会计代写|初级管理会计代写Principles of Management Accounting代考|Illustrating process costing

In a process-costing system, the unit cost of a product or service is obtained by assigning total costs to many identical or similar units. In a manufacturing process-costing setting, each unit is assumed to receive the same amount of direct materials costs, direct manufacturing labour costs and indirect manufacturing costs. Unit costs are then calculated by dividing total costs by the number of units.

The principal difference between process costing and job costing is the extent of averaging used to calculate unit costs of products or services. In a job-costing system, individual jobs use different quantities of production resources. Thus, it would be incorrect to cost each job at the same average production cost. In contrast, when identical or similar units of products or services are mass produced, and not processed as individual jobs, process costing averages production costs over all units produced.

The easiest way to learn process costing is by example. Consider the following illustration.

Process-costing systems separate costs into cost categories according to the timing of when costs are introduced into the process. Often, as in our Euro-Défense example, only two cost classifications, direct materials and conversion costs, are necessary to assign costs to products. Why? Because all direct materials are added to the process at one time and all conversion costs are generally added to the process uniformly through time. If, however, two different direct materials are added to the process at different times, two different direct material categories would be needed to assign these costs to products. Similarly, if manufacturing labour is added to the process at a time that is different from other conversion costs, an additional cost category (direct manufacturing labour costs) would be needed to separately assign these costs to products.

We will use the production of the DG-19 component in the Assembly Department to illustrate process costing in three cases:
1 Process costing with zero opening and zero closing work-in-progress stock of DG-19, that is, all units are started and fully completed by the end of the accounting period. This case presents the most basic concepts of process costing and illustrates the key feature of averaging of costs.

2 Process costing with zero opening work-in-progress stock but some closing work-in-progress stock of DG-19, that is, some units of DG-19 started during the accounting period are incomplete at the end of the period. This case builds on the basics and introduces the concept of equivalent units.
3 Process costing with both some opening and some closing work-in-progress stock of DG-19. This case adds more detail and describes the effect of weighted-average and first-in, first-out (FIFO) cost-flow assumptions on cost of units completed and cost of work-in-progress stock.
We start with the simple case and work towards the more detailed and more complex cases.

## 会计代写|初级管理会计代写管理会计原则代考|说明过程成本

g -19的在制品库存为零，但有一些关闭的在制品库存的过程成本计算，也就是说，在会计期间开始生产的DG-19的一些单位在期末是不完整的。本案例建立在基础之上，并引入等价单位的概念。DG-19的一些开放的和一些关闭的在制品库存的过程成本。本案例增加了更多的细节，并描述了加权平均和先进先出(FIFO)成本流假设对已完成单位成本和在制品库存成本的影响。

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