## 会计代写|中级管理会计代写Intermediate Management Accounting代考|АCCT7104

statistics-lab™ 为您的留学生涯保驾护航 在代写中级管理会计Intermediate Management Accounting方面已经树立了自己的口碑, 保证靠谱, 高质且原创的统计Statistics代写服务。我们的专家在代写中级管理会计Intermediate Management Accounting代写方面经验极为丰富，各种代写中级管理会计Intermediate Management Accounting相关的作业也就用不着说。

• 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|中级管理会计代写Intermediate Management Accounting代考|assessing opportunities to enter contracts

To understand how marginal analysis may be used in assessing an opportunity, consider the following Activity.

As ever with decision making, there are other factors that are either difficult or impossible to quantify. These should be taken into account before reaching a final decision. In the case of Cottage Industries Ltd’s decision concerning the overseas customer, these could include the following:

• The risk that spare capacity is ‘sold off’ cheaply. Another customer offering a higher price may come along later, by which time, the capacity has been fully committed. It is a matter of commercial judgement as to how likely this will be.
• Selling the same product, but at different prices, could lead to a loss of customer goodwill. The fact that a different price will be set for customers in different countries (that is, in different markets) may be sufficient to avoid this potential problem.
• If the business is continually unable to sell its full production potential at the ‘normal’ price, it might be better, in the long run, to reduce capacity and make fixed cost savings. Using spare capacity to produce marginal benefits may result in the business failing to confront this issue.
• On a more positive note, the business may see this as a way of breaking into a different market. This might be impossible to achieve if the business charges its normal price.
The marginal cost is the minimum price at which the business can offer a product or service for sale. It will result in the business being no better or worse off as a result of making the sale. Achieving more than this minimum price, however, will generate a profit and, thereby, increase owners’ wealth.
• A marginal cost approach to pricing should only be used where it is not possible to sell at a price that will cover the full cost. In the long run, the business must more than cover all of its costs, both variable and fixed, if it is to be profitable.

## 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.

## 会计代写|中级管理会计代写Intermediate Management Accounting代考|assessing opportunities to enter contracts

• 闲置产能被廉价“出售”的风险。稍后可能会出现另一个提供更高价格的客户，到那时，产能已经完全承诺。至于这种可能性有多大，这是一个商业判断问题。
• 以不同的价格销售相同的产品可能会导致客户商誉的损失。为不同国家（即不同市场）的客户设定不同价格这一事实可能足以避免这一潜在问题。
• 如果企业无法以“正常”价格出售其全部生产潜力，从长远来看，降低产能并节省固定成本可能会更好。使用闲置产能来产生边际收益可能会导致企业无法面对这个问题。
• 从更积极的角度来看，企业可能将此视为打入不同市场的一种方式。如果企业收取正常价格，这可能无法实现。
边际成本是企业可以出售产品或服务的最低价格。这将导致业务不会因为进行销售而变得更好或更糟。然而，超过这个最低价格将产生利润，从而增加所有者的财富。
• 仅当无法以能够覆盖全部成本的价格出售时，才应使用边际成本法进行定价。从长远来看，企业要想盈利，就必须不仅涵盖所有成本，包括可变成本和固定成本。

## 有限元方法代写

tatistics-lab作为专业的留学生服务机构，多年来已为美国、英国、加拿大、澳洲等留学热门地的学生提供专业的学术服务，包括但不限于Essay代写，Assignment代写，Dissertation代写，Report代写，小组作业代写，Proposal代写，Paper代写，Presentation代写，计算机作业代写，论文修改和润色，网课代做，exam代考等等。写作范围涵盖高中，本科，研究生等海外留学全阶段，辐射金融，经济学，会计学，审计学，管理学等全球99%专业科目。写作团队既有专业英语母语作者，也有海外名校硕博留学生，每位写作老师都拥有过硬的语言能力，专业的学科背景和学术写作经验。我们承诺100%原创，100%专业，100%准时，100%满意。

## 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。

## 会计代写|中级管理会计代写Intermediate Management Accounting代考|АCCT7102

statistics-lab™ 为您的留学生涯保驾护航 在代写中级管理会计Intermediate Management Accounting方面已经树立了自己的口碑, 保证靠谱, 高质且原创的统计Statistics代写服务。我们的专家在代写中级管理会计Intermediate Management Accounting代写方面经验极为丰富，各种代写中级管理会计Intermediate Management Accounting相关的作业也就用不着说。

• 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|中级管理会计代写Intermediate Management Accounting代考|OPERATING GEARING AND ITS EFFECT ON PROFIT

The relationship between fixed cost and variable cost is known as operating gearing (or operational gearing). An activity with a relatively high fixed cost compared with its total variable cost, at its normal level of activity, is said to have high operating gearing. Thus, Cottage Industries Ltd has higher operating gearing using the machine than it has if not using it. Renting the machine increases the level of operating gearing quite dramatically because it causes an increase in fixed cost, but at the same time it leads to a reduction in variable cost per basket.

The reason that the word ‘gearing’ is used in this context is because, as with intermeshing gear wheels of different circumferences, a movement in one of the factors (volume of output) causes a more-than-proportionate movement in the other (profit) as illustrated by Figure $3.11$.

Increasing the level of operating gearing makes profit more sensitive to changes in the volume of activity. We can demonstrate operating gearing with Cottage Industries Ltd’s basketmaking activities as follows: Note that, without the machine (low operating gearing), a doubling of the output from 500 to 1,000 units brings a trebling of the profit. With the machine (high operating gearing), a doubling of output from 500 units causes profit to rise by eight times. However, operating gearing also works in reverse. Reductions in the volume of output have a more damaging effect on profit where the operating gearing is higher.

The PV chart is obtained by plotting loss or profit against volume of activity. The slope of the graph is equal to the contribution per unit, since each additional unit sold decreases the loss, or increases the profit, by the sales revenue per unit less the variable cost per unit. At zero volume of activity there is no contribution, so there is a loss equal to the amount of the fixed cost. As the volume of activity increases, the amount of the loss gradually decreases until $\mathrm{BEP}$ is reached. Beyond BEP a profit is made, which increases as the volume of activity increases.

As we can see, the PV chart does not tell us anything not shown by the break-even chart. It does, however, highlight key information concerning the profit (loss) arising at any volume of activity. The break-even chart shows this as the vertical distance between the total cost and total sales revenue lines. The PV chart, in effect, combines the total sales revenue and total variable cost lines, which means that profit (or loss) is directly readable.

## 会计代写|中级管理会计代写Intermediate Management Accounting代考|THE ECONOMIST’S VIEW OF THE BREAK-EVEN CHART

So far in this chapter we have assumed that all the relationships are linear – that is, all of the lines in the graphs have been straight. In practice, however, this assumption will not usually hold.

Consider, for example, the variable cost line in the break-even chart. Accountants would normally treat this as being a straight line. In reality, however, the line may not be straight. This may be because, at high levels of output, economies of scale can occur. These are cost savings that arise from an increase in the volume of output.

It is possible, however, that a high volume of output will lead to diseconomies of scale. In other words, it may lead to a higher variable cost per unit of output. For instance, high usage of a particular raw material may lead to shortages, which might cause higher prices to be paid for supplies. Where there are either economies or diseconomies of scale, variable cost per unit will not stay constant over the whole range of output.

There is also a tendency for sales revenue per unit to reduce as volume is increased. To sell more of a particular product or service, it may be necessary to lower the price per unit.
For the reasons mentioned, economists recognise that relationships portrayed in the breakeven chart might casily be non-linear. Where the relationships are non-linear, the chart may therefore be as shown in Figure 3.13.

Note, in Figure $3.13$, that the total variable cost line starts to rise quite steeply with volume but, around point $\mathrm{A}$, economies of scale start to take effect. With further increases in volume, total variable cost does not rise as steeply because the variable cost for each additional unit of output is lowered. These economies of scale continue to have a benign effect on cost until a point is reached where the business is operating towards the end of its efficient range. Beyond this range, problems will emerge that adversely affect variable cost. For example, the business may be unable to find cheap supplies of the variable cost elements, as mentioned above, or may suffer production difficulties, due to intensive levels of activity, such as machine breakdowns. As a result, the total variable cost line starts to rise more steeply.

At low levels of output, sales may be made at a relatively high price per unit. To increase sales output beyond point B, however, it may be necessary to lower the average sales price per unit. This will mean that the total revenue line will not rise as steeply and may even curve downwards. Note how this ‘curvilinear’ representation of the break-even chart can easily lead to the existence of more than one BEP.

Accountants justify their approach by arguing that, although the lines may not, in practice, be perfectly straight, this defect is not usually worth taking into account. This is partly because information used in the analysis is based on estimates of the future. These estimates will, inevitably, be flawed because of our inability to predict with great accuracy. We should not, therefore, be concemed with the minor approximation of treating total cost and total revenue lines as straight. Only where significant economies or diseconomies of scale are involved should the non-linearity of variable cost be taken into account. Furthermore, for most businesses, the range of possible volumes of output over which they operate (the relevant range) is quite narrow. When dealing with short distances, it may be perfectly reasonable to treat a curved line as being straight.

## 会计代写|中级管理会计代写Intermediate Management Accounting代考|OPERATING GEARING AND ITS EFFECT ON PROFIT

PV 图表是通过绘制损失或利润与活动量的关系来获得的。图表的斜率等于每单位的贡献，因为每增加一个单位的销售量，就会减少损失或增加利润，每单位的销售收入减去每单位的可变成本。在活动量为零时，没有贡献，因此损失等于固定成本的金额。随着活动量的增加，损失量逐渐减少，直到乙和磷到达了。超出 BEP 的利润会随着活动量的增加而增加。

## 有限元方法代写

tatistics-lab作为专业的留学生服务机构，多年来已为美国、英国、加拿大、澳洲等留学热门地的学生提供专业的学术服务，包括但不限于Essay代写，Assignment代写，Dissertation代写，Report代写，小组作业代写，Proposal代写，Paper代写，Presentation代写，计算机作业代写，论文修改和润色，网课代做，exam代考等等。写作范围涵盖高中，本科，研究生等海外留学全阶段，辐射金融，经济学，会计学，审计学，管理学等全球99%专业科目。写作团队既有专业英语母语作者，也有海外名校硕博留学生，每位写作老师都拥有过硬的语言能力，专业的学科背景和学术写作经验。我们承诺100%原创，100%专业，100%准时，100%满意。

## 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。

## 会计代写|中级管理会计代写Intermediate Management Accounting代考|АСCТ7101

statistics-lab™ 为您的留学生涯保驾护航 在代写中级管理会计Intermediate Management Accounting方面已经树立了自己的口碑, 保证靠谱, 高质且原创的统计Statistics代写服务。我们的专家在代写中级管理会计Intermediate Management Accounting代写方面经验极为丰富，各种代写中级管理会计Intermediate Management Accounting相关的作业也就用不着说。

• 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|中级管理会计代写Intermediate Management Accounting代考|COST BEHAVIOUR

We saw in the previous chapter that cost represents the resources sacrificed to achieve benefits. Costs incurred by a business may be classified in various ways, and one useful way is according to how they behave in relation to changes in the volume of activity. Costs may be classified according to whether they:
remain constant (fixed) when changes occur to the volume of activity; or
vary according to the volume of activity.
These are known as fixed costs and variable costs respectively. Thus, in the case of a restaurant, the rent paid for its premises would be a fixed cost while the cost of the unprepared food would be a variable cost.

As we shall see, knowing how much of each type of cost is associated with a particular activity can be of great value to the decision maker.

The way in which a fixed cost behaves can be shown by preparing a graph that plots the fixed cost of a business against the level of activity, as in Figure 3.1. The distance OF represents the amount of fixed cost, and this stays the same irrespective of the volume of activity.

Staff salaries (or wages) are often assumed to be a variable cost but, in practice, they tend to be fixed. Members of staff are not normally paid according to the volume of output and it is unusual to dismiss staff when there is a short-term downturn in activity. Where there is a long-term downturn, or at least it seems that way to management, redundancies may occur with fixed cost savings. This, is, however, true of all types of fixed cost. For example, shop branches may be closed to make rental cost savings.

There are occasions when labour cost is variable (for example, where staff are paid according to how much output they produce), but this is unusual. Whether labour cost is fixed or variable for any particular activity will, therefore, depend on the actual circumstances.

It is important to note that ‘fixed’, in this context, simply means that the cost is unaffected by changes in the volume of activity. Fixed cost is, however, likely to be affected by inflation. If rent (a typical fixed cost) goes up because of inflation, a fixed cost will have increased, but not due to a change in the volume of activity.

Similarly, the level of fixed cost does not stay the same irrespective of the time period involved. Fixed cost elements are almost always time based: that is, they vary according to the time period involved. The rental charge for two months is normally twice that for one month. Thus, fixed cost normally varies with time, but (of course) not with the volume of output. This means that when we talk of fixed cost being, say, $£ 1,000$, we should add the time period concerned, say, $£ 1,000$ a month.

## 会计代写|中级管理会计代写Intermediate Management Accounting代考|Analysing semi-fixed costs

The fixed and variable elements of a particular cost are not always obvious. Past experience, however, can often provide some guidance. Let us again take the example of electricity. If we have data on what the electricity cost has been for various volumes of activity. say the relevant data over several three-month periods (electricity is usually billed by the quarter), we can estimate the fixed and variable elements. The easiest way to do this is to use the high-low method. This method involves taking the highest and lowest total electricity cost figures from the range of past quarterly data available. An assumption is then made that the difference between these two quarterly figures is caused entirely by the change in variable cost.

Example $3.1$ demonstrates how the fixed and variable elements of electricity cost may be estimated using this method.

A more reliable estimate of the fixed and variable cost elements can be made if the full range of electricity cost for each quarter is used in the analysis. By plotting total electricity cost against the volume of activity for each quarter, a graph that looks like the one shown in Figure $3.4$ may be produced.

Each of the dots in Figure $3.4$ is the electricity charge for a particular quarter plotted against the volume of activity (probably measured in terms of sales revenue) for the same quarter. The diagonal line on the graph is the line of best fit. This means that this was the line that best seemed (to us, at least) to represent the data. A better estimate can usually be made using a statistical technique (least squares regression), which does not involve drawing graphs and making estimates. In terms of accuracy, however, there is probably little practical difference between the two approaches.

From the graph we can say that the fixed element of the electricity cost is the amount represented by the vertical distance from the origin at zero (bottom left-hand corner) to the point where the line of best fit crosses the vertical axis of the graph. The variable cost per unit is the amount that the graph line rises for each increase in the volume of activity.

Armed with knowledge of how much each element of cost represents for a particular product or service, it is possible to make predictions regarding total and per unit cost at various projected levels of output. This information can be very useful to decision makers. Much of the rest of this chapter will be devoted to seeing how it can be useful, starting with break-even (BE) analysis.

## 有限元方法代写

tatistics-lab作为专业的留学生服务机构，多年来已为美国、英国、加拿大、澳洲等留学热门地的学生提供专业的学术服务，包括但不限于Essay代写，Assignment代写，Dissertation代写，Report代写，小组作业代写，Proposal代写，Paper代写，Presentation代写，计算机作业代写，论文修改和润色，网课代做，exam代考等等。写作范围涵盖高中，本科，研究生等海外留学全阶段，辐射金融，经济学，会计学，审计学，管理学等全球99%专业科目。写作团队既有专业英语母语作者，也有海外名校硕博留学生，每位写作老师都拥有过硬的语言能力，专业的学科背景和学术写作经验。我们承诺100%原创，100%专业，100%准时，100%满意。

## 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。

## 会计代写|中级管理会计代写Intermediate Management Accounting代考|ACCG3030

statistics-lab™ 为您的留学生涯保驾护航 在代写中级管理会计Intermediate Management Accounting方面已经树立了自己的口碑, 保证靠谱, 高质且原创的统计Statistics代写服务。我们的专家在代写中级管理会计Intermediate Management Accounting代写方面经验极为丰富，各种代写中级管理会计Intermediate Management Accounting相关的作业也就用不着说。

• 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|中级管理会计代写Intermediate Management Accounting代考|WEIGHING UP THE COSTS AND BENEFITS

In theory, a particular item of management accounting information should only be produced if the costs of providing it are less than the benefits, or value, to be derived from its use. This cost-benefit issue will limit the amount of management accounting information provided.
Figure $1.8$ shows the relationship between the costs and value of providing additional management accounting information.

Figure $1.8$ shows how the total value of information received by the manager eventually begins to decline. This is, perhaps, because additional information becomes less relevant, or because of the problems that a manager may have in processing the sheer quantity of information provided. The total cost of providing the information, however, will increase with each additional piece of information. The broken line indicates the point at which the gap between the value of information and the cost of providing that information is at its greatest. This represents the optimal amount of information that should be provided. Beyond this optimal level, each additional piece of information will cost more than the value of having it. This theoretical model, however, poses a number of problems in practice, which we shall now discuss.

To illustrate the practical problems of establishing the value of information, let us assume that when parking our car, we accidentally reversed into a wall in a car park. This resulted in a dented boot and scraped paintwork. We want to have the dent taken out and the paintwork resprayed at a local garage. We have discovered that the nearest garage would charge $£ 400$, but we believe that other local garages may offer to do the job for a lower price. The only way of finding out the prices at other garages is to visit them, so that they can see the extent of the damage. Visiting the garages will involve using some fuel and will take up some of our time. Is it worth the cost of finding out the price for the job at the various local garages? The answer, as we have seen, is that if the cost of discovering the price is less than the potential benefit, it is worth having that information.

To identify the various prices for the job, there are several points to be considered, including:

• How many garages shall we visit?
-What is the cost of fuel to visit each garage?
• How long will it take to make all the garage visits?
• At what price do we value our time?
The economic benefit of having the information on the price of the job is probably even harder to assess, in advance. The following points need to be considered:
-What is the cheapest price that we might be quoted for the job?
• How likely is it that we shall be quoted a price cheaper than $£ 400$ ?
As we can imagine, the answers to these questions may be far from clear – remember that we have only contacted the local garage so far. When assessing the value of accounting information, we are confronted with similar problems.

Producing management accounting information can be very costly. The costs, however, are often difficult to quantify. Direct, out-of-pocket costs, such as salaries of accounting staff, are not usually a problem, but these represent only part of the total costs involved. There are other costs, such as the cost of users’ time spent on analysing and interpreting the information provided.

## 会计代写|中级管理会计代写Intermediate Management Accounting代考|MANAGEMENT ACCOUNTING AS AN INFORMATION SYSTEM

We have already seen that management accounting can be seen as the provision of a service to its ‘clients’, the managers. Another way of viewing management accounting is as a part of the business’s total information system. Managers have to make decisions concerning the allocation of scarce economic resources. To ensure that these resources are efficiently allocated, managers often require economic information on which to base their decisions. It is the role of the management accounting system to provide that information.

The management accounting information system has certain features that are common to all information systems within a business. These are:

• identifying and capturing relevant information (in this case, economic information);
recording the information collected in a systematic manner;
analysing and interpreting the information collected; and
reporting the information in a manner that suits the needs of individual managers.
The relationship between these features is set out in Figure $1.9$.
Given the decision-making emphasis of this book, we shall be concerned primarily with the last two elements of the process – the analysis and reporting of management accounting information. We shall consider the way in which information is used by, and is useful to, managers rather than the way in which it is identified and recorded.The design of a management accounting system should reflect the particular features of the business. This means that no two management accounting systems will be the same. Nevertheless, all management accounting systems should be designed with the principles discussed above (influence, relevance, analysis and trust) firmly in mind. In particular, managers need to have trust in the integrity of the information generated and the reports provided should be tailored to their individual needs.

## 会计代写|中级管理会计代写中间管理会计代考|权衡成本和收益

.

-我们可能为这项工作开出的最便宜的价格是多少?我们被报的价格比$£ 400$便宜的可能性有多大?正如我们所想象的，这些问题的答案可能还很不清楚——记住，到目前为止我们只联系了当地的汽车修理厂。在评估会计信息的价值时，我们也面临着类似的问题。 生产管理会计信息可能是非常昂贵的。然而，成本往往难以量化。直接的自付费用，例如会计工作人员的薪金，通常不是问题，但这些只是所涉总费用的一部分。还有其他成本，例如用户花在分析和解释所提供的信息上的时间成本

## 会计代写|中级管理会计代写中级管理会计代考|管理会计作为一个信息系统

• 识别和捕获相关信息(在这种情况下，是经济信息);
以系统的方式记录收集的信息;
分析和解释收集的信息;和
报告信息的方式，以适合个别经理的需要。这些特征之间的关系如图所示 $1.9$鉴于本书强调决策，我们将主要关注决策过程的最后两个要素——管理会计信息的分析和报告。我们将考虑管理人员使用信息的方式以及对管理人员有用的方式，而不是确定和记录信息的方式。管理会计制度的设计应反映企业的特点。这意味着没有两种管理会计制度是相同的。尽管如此，所有管理会计制度的设计都应牢牢记住上述原则(影响、相关性、分析和信任)。特别是，管理人员需要对所生成的信息的完整性有信任，所提供的报告应该根据他们的个人需要量身定制

## 有限元方法代写

tatistics-lab作为专业的留学生服务机构，多年来已为美国、英国、加拿大、澳洲等留学热门地的学生提供专业的学术服务，包括但不限于Essay代写，Assignment代写，Dissertation代写，Report代写，小组作业代写，Proposal代写，Paper代写，Presentation代写，计算机作业代写，论文修改和润色，网课代做，exam代考等等。写作范围涵盖高中，本科，研究生等海外留学全阶段，辐射金融，经济学，会计学，审计学，管理学等全球99%专业科目。写作团队既有专业英语母语作者，也有海外名校硕博留学生，每位写作老师都拥有过硬的语言能力，专业的学科背景和学术写作经验。我们承诺100%原创，100%专业，100%准时，100%满意。

## 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。

## 会计代写|中级管理会计代写Intermediate Management Accounting代考|ACCG1000

statistics-lab™ 为您的留学生涯保驾护航 在代写中级管理会计Intermediate Management Accounting方面已经树立了自己的口碑, 保证靠谱, 高质且原创的统计Statistics代写服务。我们的专家在代写中级管理会计Intermediate Management Accounting代写方面经验极为丰富，各种代写中级管理会计Intermediate Management Accounting相关的作业也就用不着说。

• 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|中级管理会计代写Intermediate Management Accounting代考|WHAT IS MANAGEMENT ACCOUNTING

Having considered what businesses are and how they are organised and managed, we can now turn our attention to the role of management accounting. A useful starting point for our discussion is to understand the general role of accounting, which is to help people make informed business decisions. All forms of accounting, including management accounting, are concerned with collecting and analysing financial, and other, information and then communicating this to those making decisions. This decision-making perspective of accounting provides the theme for the book and shapes the way that we deal with each topic.

For accounting information to be useful for decision making, the accountant must be clear about for whom the information is being prepared and for what purpose it will be used. In practice there are various groups of people (known as ‘user groups’) with an interest in a particular organisation, in the sense of needing to make decisions about that organisation. For the typical private-sector business, the most important of these groups of users of accounting information are shown in Figure 1.6. Each of these groups will have different needs.

This book is concerned with providing accounting information for only one of the groups identified – the managers. It is, however, a particularly important user group. Managers are responsible for running the business, and their decisions and actions play a vital role in determining its success. Planning for the future and exercising day-to-day control over a business involves a wide range of decisions being made. For example, managers may need to decide whether to:

• develop new products or services (as with a computer manufacturer developing a new range of computers);
• increase or decrease the price or quantity of existing products or services (as with a telecommunications business changing its mobile phone call and text charges);
• outsource activities carried out by the business to outside contractors (as with an airline outsourcing its ticketing operations)
increase or decrease the operating capacity of the business (as with a beef farming business reviewing the size of its herd); and/or
• change the methods of purchasing, production or distribution (as with a clothes retailer switching from local to overseas suppliers).

The accounting information provided should help in identifying and assessing the financial consequences of the kind of decisions listed above. In later chapters, we shall consider each of the types of decisions in the list and see how their financial consequences can be assessed.

## 会计代写|中级管理会计代写Intermediate Management Accounting代考|PROVIDING A SERVICE

One way of viewing management accounting is as a form of service. Management accountants provide a service by reporting information to their ‘clients’ – the managers. The quality of this service provided will be determined by the extent to which managers’ information needs have been met. In practice, this can be very difficult to assess. By adhering to certain principles, however, management accounting information is more likely to meet these needs and so improve the quality of management decisions.

Two leading professional bodies – the American Institute of Certified Public Accountants and the UK-based Chartered Institute of Management Accountants – have developed the Global Management Accounting Principles. These consist of four principles to be followed when determining the information that managers need. (See Reference 3 at the end of the chapter.) The four principles, which focus on four outcomes, are set out in Figure 1.7.
We shall now consider each of these principles.

• Influence. This principle asserts that communication provides insights, which can, in turn, influence management decisions. Communication is particularly important when developing and implementing business strategies and plans. To be effective, strategic planning relies on conversảtions occuming between those involved in the processs. Through such conversations, a better understanding can be achieved of the likely impact of key decisions and of where improvements may be needed. By feeding information into these conversations, management accounting can exert a powerful influence over the decisions made and the ultimate outcomes. Conversations between the management accountant and those involved in the strategic planning process are also important in identifying the kind of information needed.

To exert maximum influence, managers should receive information that is customised to their needs. This means that it should be in a form suitable to their level of financial understanding. It also means that it should avoid dense, jargon-ridden prose and should exclude information that is of no great significance to the managers concerned.

## 会计代写|中级管理会计代写中间管理会计代考|提供服务

• 影响。这一原则认为，沟通可以提供见解，而见解反过来又可以影响管理决策。在制定和实施商业战略和计划时，沟通尤为重要。为了有效，战略规划依赖于参与过程的各方之间的对话。通过这样的对话，可以更好地了解关键决定可能产生的影响以及可能需要改进的地方。通过向这些对话提供信息，管理会计可以对决策和最终结果施加强大的影响。管理会计与战略规划过程中所涉及的人员之间的对话对于确定所需的信息种类也很重要为了发挥最大的影响力，管理人员应该接收根据他们的需要定制的信息。这意味着它的形式应该适合他们的财务理解水平。这也意味着它应该避免密集的，行话泛滥的散文，应该排除那些对有关管理者没有重大意义的信息

## 有限元方法代写

tatistics-lab作为专业的留学生服务机构，多年来已为美国、英国、加拿大、澳洲等留学热门地的学生提供专业的学术服务，包括但不限于Essay代写，Assignment代写，Dissertation代写，Report代写，小组作业代写，Proposal代写，Paper代写，Presentation代写，计算机作业代写，论文修改和润色，网课代做，exam代考等等。写作范围涵盖高中，本科，研究生等海外留学全阶段，辐射金融，经济学，会计学，审计学，管理学等全球99%专业科目。写作团队既有专业英语母语作者，也有海外名校硕博留学生，每位写作老师都拥有过硬的语言能力，专业的学科背景和学术写作经验。我们承诺100%原创，100%专业，100%准时，100%满意。

## 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。

## 会计代写|中级管理会计代写Intermediate Management Accounting代考|ACCT90012

statistics-lab™ 为您的留学生涯保驾护航 在代写中级管理会计Intermediate Management Accounting方面已经树立了自己的口碑, 保证靠谱, 高质且原创的统计Statistics代写服务。我们的专家在代写中级管理会计Intermediate Management Accounting代写方面经验极为丰富，各种代写中级管理会计Intermediate Management Accounting相关的作业也就用不着说。

• 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|中级管理会计代写Intermediate Management Accounting代考|HOW ARE BUSINESSES ORGANISED

Nearly all businesses that involve more than a few owners and/or employees are set up as limited companies. Finance will come from the owners (shareholders) both in the form of a direct cash investment to buy shares (in the ownership of the business) and through the shareholders allowing past profits, which belong to them, to be reinvested in the business. Finance will also come from lenders (banks, for example) as well as through suppliers providing goods and services on credit.

In larger limited companies, the owners (shareholders) tend not to be involved in the daily running of the business; instead they appoint a board of directors to manage the business on their behalf. The board is charged with three major tasks:
setting the overall direction for the business;
monitoring and controlling the activities of the business; and
communicating with shareholders and others connected with the business.
Each board has a chairman who is elected by the directors. The chairman is responsible for the smooth running of the board. In addition, each board has a chief executive officer (CEO) who leads the team that is responsible for running the business on a day-to-day basis. Occasionally, the roles of chairman and CEO are combined, although it is usually considered to be good practice to separate them. It prevents a single individual having excessive power.

The board of directors represents the most senior level of management. Below this level, managers are employed, with each manager being given responsibility for a particular part of the business’s operations.

Departments based around functions permit greater specialisation, which, in turn, can promote greater efficiency. The departmental structure, however, can become too rigid. This can lead to poor communication between departments and, perhaps, a lack of responsiveness to changing market conditions.

The structure set out in Figure $1.1$ may be adapted according to the particular needs of the business. Where, for example, a business has few employees, the human resources function may not form a separate department but rather form part of another department. Where business operations are specialised, separate departments may be created to deal with each specialist area. Example $1.1$ illustrates how Figure $1.1$ may be modified to meet the needs of a particular business.

## 会计代写|中级管理会计代写Intermediate Management Accounting代考|THE CHANGING BUSINESS LANDSCAPE

Factors such as increased global competition and advances in technology, mentioned earlier, have had a tremendous impact on the kind of businesses that survive and prosper. They have also had an impact on the kind of business structures and processes adopted. Examples of the changes that have occurred in many countries in recent years, including the UK, are:

• The growth of the service sector. This includes businesses such as financial services, communications, tourism, transportation, consultancy, leisure and so on. This growth of the service sector has been matched by the decline of the manufacturing and extractive (for example, coal mining) sectors.
• The emergence of new industries. This includes science-based industries such as genetic engineering and biotechnology.
• The growth of e-commerce. Consumers are increasingly drawn to buying a wide range of goods including groceries, books, music and computers online. Businesses also use e-commerce to order supplies, monitor deliveries and distribute products.
• Automated manufacturing. Many manufacturing processes are now fully automated and computers are used to control the production process.Lean manufacturing. This involves a systematic attempt to identify and eliminate waste, surplus production, delays, defects and so on in the production process.
• Greater product innovation. There is much greater pressure to produce new, innovative products. The effect has been to increase the range of products available and to shorten the life cycles of many products.
• The growth of outsourcing Activities and processes required by a business, but which a subcontractor can do better, are increasingly outsourced.
• Faster response times. There is increasing pressure on businesses to develop products more quickly, to produce products more quickly and to deliver products more quickly.
• These changes have presented huge challenges for the management accountant. New techniques have been developed and existing techniques adapted to try to ensure that management accounting retains its relevance. These issues will be considered in more detail as we progress through the book.

## 会计代写|中级管理会计代写中级管理会计代考|THE CHANGING BUSINESS LANDSCAPE

. THE BUSINESS LANDSCAPE . THE BUSINESS LANDSCAPE

• 服务业增长。这包括金融服务、通讯、旅游、交通、咨询、休闲等行业。与服务业的增长相对应的是制造业和采掘业(如煤矿开采)的衰退。新产业的出现。这包括以科学为基础的产业，如基因工程和生物技术。
• 电子商务增长。消费者越来越倾向于在网上购买杂货、书籍、音乐和电脑等各种商品。企业还使用电子商务来订购物资、监控发货和分销产品。
• 自动化制造。现在许多生产过程都是完全自动化的，计算机被用来控制生产过程。精益生产。这涉及到在生产过程中有系统地识别和消除浪费、过剩生产、延误、缺陷等。
• 生产新的创新产品的压力要大得多。其结果是增加了可用产品的范围，缩短了许多产品的生命周期。外包的增长企业所需的活动和过程，但分包商可以做得更好，越来越多地外包出去。
• 更快的响应时间。企业面临越来越大的压力，需要更快地开发产品，更快地生产产品，更快地交付产品。这些变化给管理会计提出了巨大的挑战。开发了新的技术，并对现有技术进行了调整，以确保管理会计保持其相关性。

## 有限元方法代写

tatistics-lab作为专业的留学生服务机构，多年来已为美国、英国、加拿大、澳洲等留学热门地的学生提供专业的学术服务，包括但不限于Essay代写，Assignment代写，Dissertation代写，Report代写，小组作业代写，Proposal代写，Paper代写，Presentation代写，计算机作业代写，论文修改和润色，网课代做，exam代考等等。写作范围涵盖高中，本科，研究生等海外留学全阶段，辐射金融，经济学，会计学，审计学，管理学等全球99%专业科目。写作团队既有专业英语母语作者，也有海外名校硕博留学生，每位写作老师都拥有过硬的语言能力，专业的学科背景和学术写作经验。我们承诺100%原创，100%专业，100%准时，100%满意。

## 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。