## 会计代写|管理会计代写Management Accounting代考|AEM3230

statistics-lab™ 为您的留学生涯保驾护航 在代写管理会计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。我们的专家在代写管理会计Management Accounting代写方面经验极为丰富，各种代写管理会计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
• (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|管理会计代写Management Accounting代考|Comparing actual and planned outcomes

The final stages in the process outlined in Figure $1.1$ involve comparing actual and planned outcomes and responding to divergencies from plan. The managerial function of control consists of the measurement, reporting and subsequent correction of performance in an attempt to ensure that the firm’s objectives and plans are achieved.

To monitor performance, the accountant produces performance reports and presents them to the managers who are responsible for implementing the various decisions. These reports compare actual outcomes (actual costs and revenues) with planned outcomes (budgeted costs and revenues) and should be issued at regular intervals. Performance reports provide feedback information and should highlight those activities that do not conform to plans, so that managers can devote their limited time to focusing mainly on these items. This process represents the application of management by exception, which involves a focus on the ‘vital few’ not the ‘trivial many’ events that take place in the organization. Effective control requires that corrective action be taken so that actual outcomes conform to planned outcomes. Alternatively, the plans may require modification if the comparisons indicate that the plans are no longer attainable. Note that these performance reports will contain both financial and nonfinancial information. We shall develop this notion throughout the book and particularly focus on it in Chapter $21 .$

The process of taking corrective action or modifying the plans if the comparisons indicate that actual outcomes do not conform to planned outcomes, is indicated by the arrowed lines in Figure $1.1$ linking stages 6 and 4 and 6 and 2 . These arrowed lines represent ‘feedback loops. They signify that the process is dynamic and stress the interdependencies between the various stages in the process. The feedback loop between stages 6 and 2 indicates that the plans should be regularly reviewed, and if they are no longer attainable then alternative courses of action must be considered for achieving the organization’s objectives. The second loop stresses the corrective action taken so that actual outcomes conform to planned outcomes. Chapters 15 to 18 focus on the planning and control process.

## 会计代写|管理会计代写Management Accounting代考|Global competition

Throughout the last few decades reductions in tariffs and duties on imports and exports, and dramatic improvements in transportation and communication systems, have resulted in many firms operating in a global market. Prior to this, many organizations operated in a protected competitive environment. Barriers of communication and geographical distance, and sometimes protected markets, limited the ability of overseas companies to compete in domestic markets. There was little incentive for firms to maximize efficiency and improve management practices, or to minimize costs, as cost increases could often be passed on to customers. During the 1990s, however, organizations began to encounter severe competition from international competitors who offered high-quality products at low prices. Manufacturing companies can now establish global networks for acquiring raw materials and components, and distributing goods overseas through the development of sophisticated supply chains. Service organizations can communicate with customers and overseas offices instantaneously using internet and digital technologies. These changes have enabled competitors to gain access to domestic markets throughout the world. Nowadays, organizations have to compete against the best companies in the world. This new competitive environment has increased the demand for information relating to quality and customer satisfaction, and cost information relating to cost management, ways to add value and profitability analysis by product/service lines and geographical locations.

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

statistics-lab™ 为您的留学生涯保驾护航 在代写管理会计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。我们的专家在代写管理会计Management Accounting代写方面经验极为丰富，各种代写管理会计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
• (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|管理会计代写Management Accounting代考|Identifying objectives

This is an area in which there is considerable controversy. Economic theory traditionally assumes that firms seek to maximize profits for the owners of the firm or, more precisely, the maximization of shareholders’ wealth, which, we as shall see in Chapter 13, is equivalent to the maximization of the present value of future cash flows. Various arguments have been used to support the profit maximization objective. There is the legal argument that the ordinary shareholders are the owners of the firm, which therefore should be run for their benefit by trustee managers. Another argument supporting the profit objective is that profit maximization leads to the maximization of overall economic welfare. That is, by doing the best for yourself, you are unconsciously doing the best for society. These are typical capitalist arguments for the profit maximizing objective. However, it seems a reasonable belief that the interests of firms (and managers and employees) will be better served by a larger profit than by a smaller profit, so that maximization is at least a useful approximation. Some writers (e.g. Simon, 1959) have argued that many managers are content to find a plan that provides satisfactory profits rather than to maximize profits.

In contrast, organizational and behavioural scientists, such as Cyert and March (1969), have argued that the firm is a coalition of various different groups – shareholders, employees, customers, suppliers and the government – each of whom must be ‘paid’ a minimum to participate in the coalition. Any excess benefits after meeting these minimum constraints are seen as being the object of bargaining between the various groups. In addition, a firm is subject to constraints of a societal nature. Maintaining a clean environment, employing disabled workers and providing social and recreation facilities are all examples of social goals that a firm may pursue. We are seeing increasing interest in the responsibility of firms to a wider society at the present time. This is demonstrated by calls for firms to publish a Triple Bottom Line of performance in terms of social and environmental responsibility in addition to the economic performance of profitability. It is only by addressing these three requirements that firms can be said to be ‘sustainable’ (see Figure 1.2). We shall discuss the implications for management accounting of these developments in Chapter $23 .$

## 会计代写|管理会计代写Management Accounting代考|The search for alternative courses of action

The second stage in the decision-making model is a search for a range of possible courses of action (or strategies) that might enable the objectives to be achieved. If the management of a company concentrates entirely on its present product range and markets, and market shares and profits are allowed to decline, there is a danger that the company will be unable to survive in the future. If the business is to survive, management must identify potential opportunities and threats in the current environment and take specific steps now so that the organization will not be taken by surprise by future developments. In particular, the company should consider one or more of the following courses of action:
1 developing new products for sale in existing markets (product development);
2 developing new markets for existing products (market development);
3 developing new products for new markets (diversification).
The search for alternative courses of action involves the acquisition of information concerning future opportunities and environments; it is the most difficult and important stage of the decision-making process. We shall examine this search process in more detail in Chapter 15. Note that while the management accountant might provide information to support this judgement, it involves executives from all functions including marketing, manufacturing and service operations, R\&D, IT, etc.

## 会计代写|管理会计代写Management Accounting代考|The search for alternative courses of action

1 开发新产品以在现有市场上销售（产品开发）；
2 为现有产品开发新市场（市场开发）；
3 为新市场开发新产品（多元化）。

## 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|管理会计代写Management Accounting代考|ACCTING2500

statistics-lab™ 为您的留学生涯保驾护航 在代写管理会计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。我们的专家在代写管理会计Management Accounting代写方面经验极为丰富，各种代写管理会计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
• (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|管理会计代写Management Accounting代考|THE USERS OF ACCOUNTING INFORMATION

Accounting is a language that communicates economic information to various parties (known as stakeholders) who have an interest in the organization. Stakeholders fall into several groups (e.g. managers, shareholders and potential investors, employees, suppliers and customers, creditors and the government) and each of these groups has its own requirements for information:

• Managers require information that will assist them in their decision-making and control activities; for example, information is needed on the estimated selling prices, costs, demand, competitive position and profitability of various products/services that are provided by the organization.
• Shareholders require information on the value of their investment and the income that is derived from their shareholding. Likewise, potential investors are interested in their potential returns.
• Employees require information on the ability of the firm to meet wage demands and avoid redundancies, their potential for continued employment.
• Creditors and the providers of loan capital require information on a firm’s ability to meet its financial obligations.
• Government agencies such as the Central Statistical Office collect accounting information and require such information as the details of sales activity, profits, investments, stocks (i.e. inventories), dividends paid, the proportion of profits absorbed by taxation and so on. In addition, government taxation authorities require information on the amount of profits that are subject to taxation. All this information is important for determining policies to manage the economy.
The need to provide accounting information is not confined to business organizations. Non-profitmaking organizations such as churches, charitable organizations, clubs and government units such as local authorities, also require accounting information for decision-making and for reporting the results of their activities. For example, a tennis club will require information on the cost of undertaking its various activities so that a decision can be made as to the amount of the annual subscription that it will charge to its members. Similarly, municipal authorities, such as local government and public sector organizations, need information on the costs of undertaking specific activities so that decisions can be made as to which activities will be undertaken and the resources that must be raised to finance them.

## 会计代写|管理会计代写Management Accounting代考|DIFFERENCES BETWEEN MANAGEMENT

The major differences between these two branches of accounting are:

• Legal requirements. There is a statutory requirement for public limited companies to produce annual financial accounts, regardless of whether or not management regards this information as useful.
Management accounting, by contrast, is entirely optional and information should be produced only if it is considered that the benefits it offers management exceed the cost of collecting it.
• Focus on individual parts or segments of the business. Financial accounting reports describe the whole of the business, whereas management accounting focuses on parts of the organization; for example, the cost and profitability of products, services, departments, customers and activities.
• Generally accepted accounting principles. Financial accounting statements must be prepared to conform with the legal requirements and the generally accepted accounting principles established by the regulatory bodies such as the Financial Accounting Standards Board (FASB) in the USA, the Financial Reporting Council (FRC) in the UK and the International Accounting Standards Board (the Board). These requirements are essential to ensure uniformity and consistency, which make intercompany and historical comparisons possible. Financial accounting data should be verifiable and objective. In contrast, management accountants are not required to adhere to generally accepted accounting principles when providing managerial information for internal purposes. Instead, the focus is on serving the management’s needs and providing information that is useful to managers when they are carrying out their decision-making, planning and control functions. Indeed, it could be said that the best management accounting is that which is most useful to the manager, and this varies with the business size, sector, technology and the circumstances of the question or problem.
• Time dimension. Financial accounting reports what has happened in the past in an organization, i.e. it is historical; management accounting is concerned with future information as well as past information. Decisions are concerned with future events and management, therefore, requires details of expected future costs and revenues, which by definition are predictions and not known with certainty.
• Report frequency and less emphasis on precision. A detailed set of financial accounts is published annually and less detailed accounts are published semi-annually. Management usually requires information more quickly than this if it is to act on it. Managers are often more concerned with timeliness rather than precision. They prefer a good estimate now rather than a precise answer much later. Consequently, management accounting reports on various activities may be ad hoc investigations or be prepared at daily, weekly or monthly intervals.

## 会计代写|管理会计代写Management Accounting代考|THE USERS OF ACCOUNTING INFORMATION

• 管理人员需要能够帮助他们进行决策和控制活动的信息；例如，需要有关本组织提供的各种产品/服务的估计售价、成本、需求、竞争地位和盈利能力的信息。
• 股东需要有关其投资价值和从其股权中获得的收入的信息。同样，潜在投资者对他们的潜在回报感兴趣。
• 员工需要了解公司满足工资要求和避免裁员的能力，以及他们继续就业的潜力。
• 债权人和贷款资本提供者需要有关公司履行其财务义务的能力的信息。
• 中央统计局等政府机构收集会计信息，要求提供销售活动、利润、投资、股票（即存货）、支付的股息、税收吸收的利润比例等详细信息。此外，政府税务机关要求提供应纳税的利润金额信息。所有这些信息对于确定管理经济的政策都很重要。
提供会计信息的需要不仅限于商业组织。教堂、慈善组织、俱乐部和地方政府等政府单位等非营利组织也需要会计信息来进行决策和报告其活动结果。例如，网球俱乐部将需要有关开展各种活动的成本信息，以便可以决定向其会员收取的年度订阅费用。同样，地方政府和公共部门组织等市政当局需要有关开展特定活动成本的信息，以便可以决定将开展哪些活动以及必须筹集的资金来资助这些活动。

## 会计代写|管理会计代写Management Accounting代考|DIFFERENCES BETWEEN MANAGEMENT

• 法律要求。公共有限公司有法定要求编制年度财务账目，无论管理层是否认为该信息有用。
相比之下，管理会计完全是可选的，只有当认为它为管理提供的好处超过收集它的成本时，才应该产生信息。
• 专注于业务的各个部分或细分市场。财务会计报告描述了整个业务，而管理会计则侧重于组织的各个部分；例如，产品、服务、部门、客户和活动的成本和盈利能力。
• 一般公认会计原则。财务会计报表的编制必须符合美国财务会计准则委员会 (FASB)、英国财务报告委员会 (FRC) 和国际监管机构等监管机构制定的法律要求和公认会计原则会计准则委员会（董事会）。这些要求对于确保一致性和一致性至关重要，这使得公司间和历史比较成为可能。财务会计数据应该是可核实的和客观的。相比之下，在为内部目的提供管理信息时，管理会计师不需要遵守公认的会计原则。反而，重点是满足管理层的需要，并在管理人员执行决策、规划和控制职能时提供对他们有用的信息。事实上，可以说最好的管理会计是对经理最有用的，这会随着企业规模、部门、技术和问题或问题的情况而变化。
• 时间维度。财务会计报告一个组织过去发生的事情，即它是历史的；管理会计关注未来信息和过去信息。决策与未来事件和管理有关，因此，需要预期未来成本和收入的详细信息，根据定义，这些都是预测，并且不确定。
• 报告频率和对精确性的强调较少。详细的财务账目每年发布一次，不太详细的账目每半年发布一次。如果管理层要采取行动，通常需要比这更快的信息。管理者通常更关心及时性而不是精确性。他们现在更喜欢一个好的估计，而不是很久以后的精确答案。因此，关于各种活动的管理会计报告可能是临时调查或每天、每周或每月准备一次。

## 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。