标签： CACC410

会计代写|管理会计代写Management Accounting代考|ACCOUNTING PROCEDURE FOR LABOUR COSTS

Posted on 2023年6月27日2023年6月27日 by statistics-lab

如果你也在怎样代写管理会计Management Accounting ACCT6001这个学科遇到相关的难题，请随时右上角联系我们的24/7代写客服。管理会计Management Accounting为组织的内部管理部门、其雇员、经理和行政人员提供财务信息，以便为决策提供依据并提高绩效。换句话说，管理会计师是战略伙伴。在管理会计或管理会计中，管理人员在决策中使用会计信息，并协助管理和履行其控制职能。

管理会计 Management Accounting的一个简单定义是向管理人员提供财务和非财务决策信息。换句话说，管理会计帮助组织内部的董事进行决策。这也可以被称为成本会计。这是区分、检查、破译和向主管人员传授数据的方式，以帮助完成商业目标。收集的信息包括所有领域的会计，教育行政部门识别财务支出和组织决策的业务任务。会计师使用计划来衡量组织内的整体运营战略。

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。

会计代写|管理会计代写Management Accounting代考|ACCOUNTING PROCEDURE FOR LABOUR COSTS

Accounting for labour costs can be divided into the following two distinct phases:
1 Computations of the gross pay for each employee and calculation of payments to be made to employees, government, pension funds, etc. (payroll accounting).
2 Allocation of labour costs to jobs, overhead account and capital accounts (labour cost accounting).
An entry is then made in the payroll for each employee, showing the gross pay, tax deductions and other authorized deductions. The gross pay less the deductions gives the net pay, and this is the amount of cash paid to each employee. The payroll gives details of the total amount of cash due to employees and the amounts due to the Government (i.e. Inland Revenue), Pension Funds and Savings Funds, etc. To keep the illustration simple at this stage, transaction 5 includes only deductions in respect of taxes and National Insurance. The accounting entries for transaction 5 are:

Dr Wages control account Cr Tax payable account Cr National Insurance contributions account Cr Wages accrued account
185000
60000
20000
105000
The credit entries in transaction 5 will be cleared by a payment of cash. The payment of wages will involve an immediate cash payment, but some slight delay may occur with the payment of tax and National Insurance since the final date for payment of these items is normally a few weeks after the payment of wages. The entries for the cash payments for these items (transaction 6) are:
Dr Tax payable account
Dr National Insurance contributions account
Dr Wages accrued account
Cr Cash/bank
$$
\begin{array}{r}
60000 \
20000 \
105000
\end{array}
$$
185000
Note that the credit entries for transaction 5 merely represent the recording of amounts due for future payments. The wages control account, however, represents the gross wages for the period, and it is the amount in this account that must be allocated to the job, overhead and capital accounts. Transaction 7 gives details of the allocation of the gross wages. The accounting entries are:
Dr Work in progress control account Dr Factory overhead control account Cr Wages control account
145000
40000
185000

会计代写|管理会计代写Management Accounting代考|ACCOUNTING PROCEDURE FOR MANUFACTURING OVERHEADS

Accounting for manufacturing overheads involves entering details of the actual amount of manufacturing overhead incurred on the debit side of the factory overhead control account. The total amount of overheads charged to production is recorded on the credit side of the factory overhead account. In the previous chapter we established that manufacturing overheads are charged to production using budgeted overhead rates. It is most unlikely, however, that the actual amount of overhead incurred, which is recorded on the debit side of the account, will be in agreement with the amount of overhead allocated to jobs, which is recorded on the credit side of the account. The difference represents the under- or overrecovery of factory overheads, which is transferred to the profit and loss account, in accordance with the requirements of the UK Statement of Standard Accounting Practice on Stocks and Work in Progress (SSAP 9) and the International Accounting Standard (IAS2) on inventory valuation.

Transaction 9 represents various indirect expenses that have been incurred and that will eventually have to be paid in cash, for example property taxes and lighting and heating. Transaction 10 includes other indirect expenses that do not involve a cash commitment. For simplicity it is assumed that depreciation of factory machinery is the only item that falls into this category. The accounting entries for transactions 9 and 10 are:
Dr Factory overhead control account
Cr Expense creditors control account
Cr Provision of depreciation account
71000
41000
30000

In addition, subsidiary entries, not forming part of the double entry system, will be made in individual overhead accounts. These accounts will be headed by the title of the cost centre followed by the object of expenditure. For example, it may be possible to assign indirect materials directly to specific cost centres, and separate records can then be kept of the indirect materials charge for each centre. It will not, however, be possible to allocate property taxes, lighting and heating directly to cost centres, and entries should be made in individual overhead accounts for these items. These expenses should then be apportioned to cost centres (using the procedures described in Chapter 3) to compute product costs for meeting financial accounting inventory valuation requirements.

Transaction 11 refers to the total overheads that have been charged to jobs using the estimated overhead absorption rates. The accounting entry in the control accounts for allocating overheads to jobs is:
Dr Work in progress control account
Cr Factory overhead control account
140000
140000

管理会计代考

会计代写|管理会计代写Management Accounting代考|ACCOUNTING PROCEDURE FOR LABOUR COSTS

劳动力成本的核算可以分为以下两个不同的阶段:
计算每个员工的工资总额，并计算支付给员工、政府、养老基金等的款项(工资会计)。
劳动力成本分配到工作岗位，间接账户和资本账户(劳动力成本会计)。
然后在每个员工的工资单上做一个分录，显示工资总额、税收减免和其他授权扣除。总工资减去扣除额就是净工资，这是支付给每个员工的现金金额。工资单详列应付雇员的现金总额、应付政府(即税务局)、退休基金及储蓄基金等的款额。为了使这个阶段的说明简单，事务5只包括有关税收和国民保险的扣除。交易5的会计分录为:

Dr工资控制账户Cr应付税款账户Cr国民保险缴款账户Cr工资应计账户
185000
60000
20000
105000
交易5中的贷方分录将通过支付现金来结清。工资的支付将涉及立即支付现金，但由于这些项目的最终支付日期通常是在支付工资后的几个星期，因此支付税款和国民保险可能会有轻微的延迟。这些项目(交易6)的现金支付分录如下:
应纳税额
国民保险博士缴费账户
博士工资计算帐
现金/银行
$$
\begin{array}{r}
60000 \
20000 \
105000
\end{array}
$$
185000
请注意，交易5的贷方分录仅表示对未来付款的到期金额的记录。然而，工资控制账户代表的是当期的工资总额，这个账户中的金额必须分配给工作、间接费用和资本账户。交易7给出了工资总额分配的细节。会计分录为:
在制品控制帐户工厂费用控制帐户工资控制帐户
145000
40000
185000

会计代写|管理会计代写Management Accounting代考|ACCOUNTING PROCEDURE FOR MANUFACTURING OVERHEADS

制造费用的核算涉及在制造费用控制账户的借方输入制造费用实际发生额的详细信息。用于生产的间接费用总额记在工厂间接费用帐户的贷方。在前一章中，我们确定制造间接费用是根据预算间接费用率计入生产的。然而，记录在帐户借方的实际间接费用数额与记录在帐户贷方的分配给工作的间接费用数额是极不可能一致的。根据《英国库存和在制品会计实务标准声明》(SSAP 9)和国际会计准则(IAS2)关于库存估值的要求，差额代表工厂间接费用的回收不足或超额，转入损益账户。

“交易9”表示已经发生的、最终必须以现金支付的各种间接费用，例如财产税、照明和取暖费用。交易10包括不涉及现金承诺的其他间接费用。为简单起见，我们假定工厂机器的折旧是唯一属于这一类的项目。交易9和交易10的会计分录为:
工厂管理费用控制帐户
Cr费用债权人控制帐户
计提折旧帐户
71000
41000
30000

此外，不构成复式记帐系统一部分的附属分录将在个别间接科目中进行。这些帐户将以成本中心的名称为首，然后是支出目的。例如，可以将间接材料直接分配给特定的成本中心，然后可以保存每个中心的间接材料费用的单独记录。但是，不可能将财产税、照明和取暖直接分配给成本中心，这些项目应在个别间接费用帐户中记入分录。然后，这些费用应分配给成本中心(使用第3章中描述的程序)，以计算满足财务会计库存评估要求的产品成本。

事务11指的是使用估计的间接费用吸收率向工作收取的总间接费用。在控制账户中，将管理费用分配给作业的会计分录为:
在制品控制账户
工厂管理费用控制帐户
140000
140000

会计代写|管理会计代写Management Accounting代考请认准statistics-lab™

统计代写请认准statistics-lab™. statistics-lab™为您的留学生涯保驾护航。

金融工程代写

金融工程是使用数学技术来解决金融问题。金融工程使用计算机科学、统计学、经济学和应用数学领域的工具和知识来解决当前的金融问题，以及设计新的和创新的金融产品。

非参数统计代写

非参数统计指的是一种统计方法，其中不假设数据来自于由少数参数决定的规定模型；这种模型的例子包括正态分布模型和线性回归模型。

广义线性模型代考

广义线性模型（GLM）归属统计学领域，是一种应用灵活的线性回归模型。该模型允许因变量的偏差分布有除了正态分布之外的其它分布。

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）。

有限元方法代写

有限元方法（FEM）是一种流行的方法，用于数值解决工程和数学建模中出现的微分方程。典型的问题领域包括结构分析、传热、流体流动、质量运输和电磁势等传统领域。

有限元是一种通用的数值方法，用于解决两个或三个空间变量的偏微分方程（即一些边界值问题）。为了解决一个问题，有限元将一个大系统细分为更小、更简单的部分，称为有限元。这是通过在空间维度上的特定空间离散化来实现的，它是通过构建对象的网格来实现的：用于求解的数值域，它有有限数量的点。边界值问题的有限元方法表述最终导致一个代数方程组。该方法在域上对未知函数进行逼近。[1] 然后将模拟这些有限元的简单方程组合成一个更大的方程系统，以模拟整个问题。然后，有限元通过变化微积分使相关的误差函数最小化来逼近一个解决方案。

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。

随机分析代写

随机微积分是数学的一个分支，对随机过程进行操作。它允许为随机过程的积分定义一个关于随机过程的一致的积分理论。这个领域是由日本数学家伊藤清在第二次世界大战期间创建并开始的。

时间序列分析代写

随机过程，是依赖于参数的一组随机变量的全体，参数通常是时间。随机变量是随机现象的数量表现，其时间序列是一组按照时间发生先后顺序进行排列的数据点序列。通常一组时间序列的时间间隔为一恒定值（如1秒，5分钟，12小时，7天，1年），因此时间序列可以作为离散时间数据进行分析处理。研究时间序列数据的意义在于现实中，往往需要研究某个事物其随时间发展变化的规律。这就需要通过研究该事物过去发展的历史记录，以得到其自身发展的规律。

回归分析代写

多元回归分析渐进（Multiple Regression Analysis Asymptotics）属于计量经济学领域，主要是一种数学上的统计分析方法，可以分析复杂情况下各影响因素的数学关系，在自然科学、社会和经济学等多个领域内应用广泛。

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，工具箱允许您学习和应用专业技术。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。

R语言代写	问卷设计与分析代写
PYTHON代写	回归分析与线性模型代写
MATLAB代写	方差分析与试验设计代写
STATA代写	机器学习/统计学习代写
SPSS代写	计量经济学代写
EVIEWS代写	时间序列分析代写
EXCEL代写	深度学习代写
SQL代写	各种数据建模与可视化代写

会计代写|管理会计代写Management Accounting代考|UNDER- AND OVER-RECOVERY OF OVERHEADS

Posted on 2023年6月27日2023年6月27日 by statistics-lab

会计代写|管理会计代写Management Accounting代考|ASSIGNMENT OF DIRECT AND INDIRECT COSTS

会计代写|管理会计代写Management Accounting代考|UNDER- AND OVER-RECOVERY OF OVERHEADS

The effect of calculating overhead rates based on budgeted annual overhead expenditure and activity is that it will be most unlikely that the overhead allocated to products manufactured during the period will be the same as the actual overhead incurred. Consider a situation where the estimated annual fixed overheads are $£ 2000000$ and the estimated annual activity is 1000000 direct labour hours. The estimated fixed overhead rate will be $£ 2$ per hour. Assume that actual overheads are $£ 2000000$ and are therefore identical with the estimate, but that actual activity is 900000 direct labour hours instead of the estimated 1000000 hours. In this situation only $£ 1800000$ will be charged to production. This calculation is based on 900000 direct labour hours at $£ 2$ per hour, giving an under-recovery of overheads of $£ 200000$.
Consider an alternative situation where the actual overheads are $£ 1950000$ instead of the estimated $£ 2000000$, and actual activity is 1000000 direct labour hours, which is identical to the original estimate. In this situation 1000000 direct labour hours at $£ 2$ per hour will be charged to production giving an overrecovery of $£ 50000$. This example illustrates that there will be an under- or over-recovery of overheads whenever actual activity or overhead expenditure is different from the budgeted overheads and activity used to estimate the budgeted overhead rate. This under- or over-recovery of fixed overheads is also called a volume variance.

Accounting regulations in most countries recommend that the under- or over-recovery of overheads should be regarded as a period cost adjustment. For example, the UK Statement of Standard Accounting Practice on Stocks and Work in Progress (SSAP 9), and the international accounting standard on inventories (IAS2), recommend that the allocation of overheads in the valuation of inventories and work in progress needs to be based on the company’s normal level of activity and that any under- or overrecovery should be written off in the current year. This procedure is illustrated in Figure 3.4. Note that any under- or over-recovery of overhead is not allocated to products. Also note that the under-recovery is recorded as an expense in the current accounting period whereas an over-recovery is recorded as a reduction in the expenses for the period. Finally you should note that our discussion here is concerned with how to treat any under- or over-recovery for the purpose of financial accounting and its impact on inventory valuation and profit measurement.

会计代写|管理会计代写Management Accounting代考|NON-MANUFACTURING OVERHEADS

For financial accounting purposes, only manufacturing costs are allocated to products. Non-manufacturing overheads are regarded as period costs and are disposed of in exactly the same way as the under- or overrecovery of manufacturing overheads outlined in Figure 3.4. For external reporting it is therefore unnecessary to allocate non-manufacturing overheads to products. However, for decision-making it may be necessary to assign non-manufacturing costs to products. For example, in many organizations it is not uncommon for selling prices to be based on estimates of total cost or even actual cost. Housing contractors and garages often charge for their services by adding a percentage profit margin to actual cost.

Some non-manufacturing costs may be a direct cost of the product. Delivery costs, salesmen’s salaries and travelling expenses may be directly identifiable with the product, but it is likely that many nonmanufacturing overheads cannot be allocated directly to specific products. On what basis should we allocate non-manufacturing overheads? The answer is that we should select an allocation base/cost driver that corresponds most closely to non-manufacturing overheads. The problem is that cause-and-effect allocation bases cannot be established for many non-manufacturing overheads. Therefore, an allocation base must be used which, although is arbitrary, allocates costs on a reasonable basis as possible. A widely used approach is to allocate non-manufacturing overheads on the ability of the products to bear such costs. This approach can be implemented by allocating non-manufacturing costs to products on the basis of their manufacturing costs. This procedure is illustrated in Example 3.3 .

COST ASSIGNMENT IN NON-MANUFACTURING ORGANIZATIONS
So far in this chapter we have concentrated on describing a job-order costing system that is used in manufacturing firms where the products incur different costs resulting in the need to keep track of the cost of each product or batch of products. In particular, we have focused on cost assignment for allocating costs between cost of goods sold and inventories for profit reporting. Many service organizations also use a joborder costing system. For example, accounting, law, printing, automotive and appliance repair firms provide unique services to customers resulting in the need to track the costs of the services provided to each customer. The costs assigned to each customer are also often used to determine the prices of the services that have been provided. These firms may also have inventories consisting of work partially completed (i.e. WIP) at the end of the accounting period. The same basic concepts and procedures that are used by manufacturing organizations can therefore be applied where the cost of a service provided to customer differs.

Consider a firm of accountants that provide three different types of services – audit, taxation and financial consultancy. These three services can be viewed as being equivalent to production departments in manufacturing organizations. Direct labour costs consist of chargeable hours that can be specifically identified with individual customers. Separate overhead rates can be established for each of the three service departments. Some costs, such as the cost of non-chargeable hours arising for staff development and training and departmental secretarial salaries, can be directly traced to each of the three service departments. The cost of the support departments such as printing and photocopying, data processing and general administration are reallocated to the audit, tax and consultancy departments using appropriate allocation bases. The choice of specific allocation bases should be based on a detailed study of the benefits received by the three service departments from the production departments.

管理会计代考

会计代写|管理会计代写Management Accounting代考|UNDER- AND OVER-RECOVERY OF OVERHEADS

根据预算年度间接费用支出和活动计算间接费用率的结果是，分配给该期间生产的产品的间接费用极有可能与实际发生的间接费用相同。考虑这样一种情况，估计每年的固定管理费用为200万美元，估计每年的活动为100万直接人工小时。估计固定管理费用为每小时2美元。假设实际管理费用为200万美元，因此与估计相同，但实际活动为90万直接劳动小时，而不是估计的100万小时。在这种情况下，只有180万美元将被记入生产费用。这一计算是基于90万直接劳动力小时，每小时2英镑，因此管理费用的回收不足20万英镑。
考虑另一种情况，实际管理费用为1950000美元，而不是估计的200000美元，实际活动为1000000直接劳动小时，这与最初的估计相同。在这种情况下，以每小时2英镑的价格将100万直接劳动小时记入生产费用，从而获得5万英镑的超额回收。这个例子说明，只要实际活动或间接费用支出与用于估计预算间接费用率的预算间接费用和活动不同，就会出现间接费用回收不足或超额的情况。这种固定管理费用的收回不足或收回过多的情况也称为数量差异。

大多数国家的会计条例建议，少收或多收间接费用应视为期间成本调整。例如，《英国存货和在制品标准会计实务声明》(SSAP 9)和国际存货会计准则(IAS2)建议，存货和在制品估值中间接费用的分配需要基于公司的正常活动水平，任何低于或超过的回收都应在当年注销。这个过程如图3.4所示。请注意，任何不足或过度回收的开销都不会分配给产品。还要注意，回收不足记为当期费用，而回收过多记为当期费用的减少。最后，你应该注意到，我们在这里讨论的是如何处理任何低于或超过回收的财务会计目的及其对库存估值和利润计量的影响。

会计代写|管理会计代写Management Accounting代考|NON-MANUFACTURING OVERHEADS

出于财务会计的目的，只有制造成本被分配到产品中。非制造费用被视为期间成本，处理方法与图3.4所示的制造费用回收不足或超支完全相同。因此，对于外部报告而言，没有必要将非制造间接费用分配给产品。然而，对于决策而言，可能有必要将非制造成本分配给产品。例如，在许多组织中，销售价格基于总成本甚至实际成本的估计是很常见的。房屋承包商和车库通常通过在实际成本基础上增加一定比例的利润率来收取服务费。

一些非制造成本可能是产品的直接成本。运输成本、销售人员的工资和差旅费可能与产品直接相关，但很可能许多非制造费用不能直接分配给特定的产品。我们应该根据什么来分配非制造费用?答案是，我们应该选择一个分配基础/成本驱动因素，与非制造费用最接近。问题在于，不能为许多非制造费用建立因果分配基础。因此，必须使用一个分配基数，尽管它是任意的，但必须尽可能在合理的基础上分配成本。一种广泛使用的方法是根据产品承受这些成本的能力来分配非制造管理费用。这种方法可以通过在产品制造成本的基础上分配非制造成本来实现。例3.3说明了这个过程。

非制造组织的成本分配
到目前为止，在本章中，我们集中描述了在制造企业中使用的工作订单成本计算系统，其中产品产生不同的成本，从而需要跟踪每个产品或一批产品的成本。我们特别关注成本分配，在销售成本和利润报告的库存之间分配成本。许多服务机构也使用工作成本核算系统。例如，会计、法律、印刷、汽车和电器维修公司为客户提供独特的服务，因此需要跟踪向每个客户提供服务的成本。分配给每个客户的成本也经常用于确定所提供服务的价格。这些公司在会计期末也可能有由部分完成的工作(即在制品)组成的存货。因此，制造组织使用的相同基本概念和程序可以应用于向客户提供的服务成本不同的地方。

假设一家会计师事务所提供三种不同类型的服务——审计、税务和财务咨询。这三种服务可以被看作等同于制造组织中的生产部门。直接劳动力成本包括可与个别客户具体确定的收费小时数。可以为三个服务部门中的每一个建立单独的管理费用费率。有些成本，例如因员工发展和培训而产生的非收费时数成本，以及部门秘书薪金，可直接由三个服务部门各自承担。支援部门的费用，例如打印和影印、数据处理和一般行政，按适当的分配基准，重新分配给审计、税务和顾问部门。具体分配基数的选择应基于对三个服务部门从生产部门获得的利益的详细研究。

统计代写请认准statistics-lab™. statistics-lab™为您的留学生涯保驾护航。

金融工程代写

非参数统计代写

非参数统计指的是一种统计方法，其中不假设数据来自于由少数参数决定的规定模型；这种模型的例子包括正态分布模型和线性回归模型。

广义线性模型代考

广义线性模型（GLM）归属统计学领域，是一种应用灵活的线性回归模型。该模型允许因变量的偏差分布有除了正态分布之外的其它分布。

有限元方法代写

随机分析代写

时间序列分析代写

回归分析代写

MATLAB代写

R语言代写	问卷设计与分析代写
PYTHON代写	回归分析与线性模型代写
MATLAB代写	方差分析与试验设计代写
STATA代写	机器学习/统计学习代写
SPSS代写	计量经济学代写
EVIEWS代写	时间序列分析代写
EXCEL代写	深度学习代写
SQL代写	各种数据建模与可视化代写

会计代写|管理会计代写Management Accounting代考|ASSIGNMENT OF DIRECT AND INDIRECT COSTS

Posted on 2023年6月27日2023年6月27日 by statistics-lab

会计代写|管理会计代写Management Accounting代考|ASSIGNMENT OF DIRECT AND INDIRECT COSTS

Costs that are assigned to cost objects can be divided into two categories – direct costs and indirect costs. Sometimes the term overheads is used instead of indirect costs. Direct costs can be accurately traced to cost objects because they can be specifically and exclusively traced to a particular cost object whereas indirect costs cannot. Where a cost can be directly assigned to a cost object the term direct cost tracing is used. In contrast, direct cost tracing cannot be applied to indirect costs because they are usually common to several cost objects. Indirect costs are therefore assigned to cost objects using cost allocations.

A cost allocation is the process of assigning costs when the quantity of resources consumed by a particular cost object cannot be directly measured. Cost allocations involve the use of surrogate rather than direct measures. For example, consider an activity such as receiving incoming materials. Assuming that the cost of receiving materials is strongly influenced by the number of receipts, then costs can be allocated to products (i.e. the cost object) based on the number of material receipts each product requires. The basis that is used to allocate costs to cost objects (i.e. the number of material receipts in our example) is called an allocation base or cost driver. If 20 per cent of the total number of receipts for a period were required for a particular product then 20 per cent of the total costs of receiving incoming materials would be allocated to that product. Assuming that the product was discontinued, and not replaced, we would expect action to be taken to reduce the resources required for receiving materials by 20 per cent.

In the above illustration the allocation base is assumed to be a significant determinant of the cost of receiving incoming materials. Where allocation bases are significant determinants the terms cause-andeffect allocations or driver tracing are used. Where a cost allocation base is used that is not a significant determinant of its cost, the term arbitrary allocation is used. An example of an arbitrary allocation would be if direct labour hours were used as the allocation base to allocate the costs of materials receiving. If a labour intensive product required a large proportion of direct labour hours (say 30 per cent) but few material receipts, it would be allocated with a large proportion of the costs of material receiving. The allocation would be an inaccurate assignment of the resources consumed by the product. Furthermore, if the product were discontinued, and not replaced, the cost of the material receiving activity would not decline by 30 per cent because the allocation base is not a significant determinant of the costs of the materials receiving activity. Arbitrary allocations are therefore likely to result in inaccurate allocations of indirect costs to cost objects.
Figure 3.1 provides a summary of the three methods of assigning costs to cost objects. You can see that direct costs are assigned to cost objects using direct cost tracing whereas indirect costs are assigned using either cause-and-effect or arbitrary cost allocations. For accurate assignment of indirect costs to cost objects, cause-and-effect allocations should be used. Two types of systems can be used to assign costs to cost objects. They are direct and absorption costing systems. A direct costing system (also known as a marginal or variable costing system) assigns only direct costs to cost objects whereas an absorption costing system assigns both direct and indirect costs to cost objectives. Absorption costing systems can be sub-divided into traditional costing systems and activity-based-costing (ABC) systems. Traditional costing systems were developed in the early 1900 s and are still widely used today. They tend to use arbitrary cost allocations. ABC systems only emerged in the late 1980s. One of the major aims of $A B C$ systems is to use mainly cause-and-effect cost allocations and avoid arbitrary allocations. Both cost systems adopt identical approaches to assigning direct costs to cost objects. We shall look at traditional and $\mathrm{ABC}$ systems in more detail later in the chapter.

会计代写|管理会计代写Management Accounting代考|DIFFERENT COSTS FOR DIFFERENT PURPOSES

Manufacturing organizations assign costs to products for two purposes: first, for internal profit measurement and external financial accounting requirements in order to allocate the manufacturing costs incurred during a period between cost of goods sold and inventories; second, to provide useful information for managerial decision-making requirements. In order to meet financial accounting requirements, it may not be necessary to accurately trace costs to individual products. Consider a situation where a firm produces 1000 different products and the costs incurred during a period are $£ 10$ million. A well-designed product costing system should accurately analyze the $£ 10$ million costs incurred between cost of sales and inventories. Let us assume the true figures are $£ 7$ million and $£ 3$ million. Approximate but inaccurate individual product costs may provide a reasonable approximation of how much of the $£ 10$ million should be attributed to cost of sales and inventories. Some product costs may be overstated and others may be understated, but this would not matter for financial accounting purposes as long as the total of the individual product costs assigned to cost of sales and inventories was approximately $£ 7$ million and $£ 3$ million.

For decision-making purposes, however, more accurate product costs are required so that we can distinguish between profitable and unprofitable products. By more accurately measuring the resources consumed by products, or other cost objects, a firm can identify its sources of profits and losses. If the cost system does not capture sufficiently accurately the consumption of resources by products, the reported product costs will be distorted, and there is a danger that managers may drop profitable products or continue production of unprofitable products.

Besides different levels of accuracy, different cost information is required for different purposes. For meeting external financial accounting requirements, financial accounting regulations and legal requirements in most countries require that inventories should be valued at manufacturing cost. Therefore, only manufacturing costs are assigned to products for meeting external financial accounting requirements. For decision-making, non-manufacturing costs must be taken into account and assigned to products. Not all costs, however, may be relevant for decision-making. For example, depreciation of plant and machinery will not be affected by a decision to discontinue a product. Such costs were described in the previous chapter as irrelevant and sunk for decision-making. Thus, depreciation of plant must be assigned to products for inventory valuation but it should not be assigned for discontinuation decisions.

管理会计代考

会计代写|管理会计代写Management Accounting代考|ASSIGNMENT OF DIRECT AND INDIRECT COSTS

分配给成本对象的成本可分为两类——直接成本和间接成本。有时使用间接费用一词代替间接成本。直接成本可以准确地追溯到成本对象，因为它们可以具体地、排他性地追溯到特定的成本对象，而间接成本则不能。如果成本可以直接分配给成本对象，则使用“直接成本追踪”一词。相反，直接成本追踪不能应用于间接成本，因为间接成本通常是几个成本对象的共同成本。因此，使用成本分配将间接成本分配给成本对象。

成本分配是指当某一特定成本对象所消耗的资源量不能直接测量时，分配成本的过程。成本分配涉及使用替代方法而不是直接方法。例如，考虑一个活动，例如接收来料。假设接收材料的成本受到收据数量的强烈影响，则可以根据每个产品所需的材料收据数量将成本分配给产品(即成本对象)。用于将成本分配给成本对象的基础(即本例中材料收据的数量)称为分配基础或成本驱动因素。如果某一特定产品需要在一段期间内收据总数的20%，那么接收来料总费用的20%将分配给该产品。假设该产品已停产，而不是更换，我们预计将采取行动，将接收材料所需的资源减少20%。

在上图中，假定分配基数是接收来料成本的重要决定因素。当分配基数是重要的决定因素时，使用术语因果分配或驱动程序跟踪。如果使用的成本分配基数不是成本的重要决定因素，则使用术语“任意分配”。任意分配的一个例子是，如果使用直接劳动时间作为分配基础来分配接收材料的成本。如果一种劳动密集型产品需要很大比例的直接劳动时间(例如30%)，但材料收入很少，那么它将被分配很大比例的材料接收成本。分配将是对产品消耗的资源的不准确分配。此外，如果产品停产而不更换，材料接收活动的费用不会下降30%，因为分配基数不是材料接收活动费用的重要决定因素。因此，武断的分配很可能导致不准确地将间接成本分配给成本对象。
图3.1总结了将成本分配给成本对象的三种方法。您可以看到，使用直接成本跟踪将直接成本分配给成本对象，而使用因果关系或任意成本分配来分配间接成本。为了准确地将间接成本分配给成本对象，应该使用因果分配。两种类型的系统可用于将成本分配给成本对象。它们是直接成本核算和吸收成本核算。直接成本核算系统(也称为边际成本核算系统或可变成本核算系统)只将直接成本分配给成本对象，而吸收成本核算系统将直接和间接成本分配给成本目标。吸收成本法可分为传统成本法和作业成本法。传统的成本核算系统是在20世纪初发展起来的，至今仍被广泛使用。他们倾向于使用任意的成本分配。ABC系统在20世纪80年代末才出现。$A B C$系统的主要目标之一是主要使用因果成本分配，避免任意分配。两种成本系统采用相同的方法将直接成本分配给成本对象。我们将在本章后面更详细地讨论传统和$\ mathm {ABC}$系统。

会计代写|管理会计代写Management Accounting代考|DIFFERENT COSTS FOR DIFFERENT PURPOSES

制造组织为产品分配成本有两个目的:第一，为了内部利润计量和外部财务会计要求，以便分配在销售成本和库存之间的一段时间内发生的制造成本;第二，为管理决策的需要提供有用的信息。为了满足财务会计要求，可能没有必要准确地追踪单个产品的成本。考虑这样一个情况，一家公司生产1000种不同的产品，在一段时间内产生的成本是1000万美元。一个设计良好的产品成本系统应该准确地分析在销售成本和库存成本之间产生的1000万美元的成本。让我们假设真实的数字是700万英镑和300万英镑。近似但不准确的单个产品成本可能会提供一个合理的近似，说明1000万英镑中有多少应该归因于销售成本和库存成本。一些产品成本可能被高估，而另一些可能被低估，但只要分配给销售成本和库存成本的单个产品成本总额约为700万英镑和300万英镑，就财务会计目的而言，这无关紧要。

然而，为了做出决策，需要更准确的产品成本，以便我们能够区分有利可图和无利可图的产品。通过更准确地测量产品或其他成本对象所消耗的资源，企业可以确定其利润和损失的来源。如果成本系统不能充分准确地捕捉产品对资源的消耗，那么所报告的产品成本就会被扭曲，并且存在管理者可能放弃盈利产品或继续生产无利可图产品的危险。

除了准确性不同，不同的目的需要不同的成本信息。为了满足外部财务会计要求，大多数国家的财务会计条例和法律要求要求存货应按制造成本计价。因此，为了满足外部财务会计要求，只将制造成本分配给产品。在决策时，必须考虑非制造成本并将其分配给产品。然而，并非所有成本都与决策有关。例如，工厂和机器的折旧不会受到停产决定的影响。在前一章中，这些成本被描述为无关的，并为决策而沉没。因此，工厂的折旧必须分配给库存评估的产品，但不应该分配给停产决定。

统计代写请认准statistics-lab™. statistics-lab™为您的留学生涯保驾护航。

金融工程代写

非参数统计代写

非参数统计指的是一种统计方法，其中不假设数据来自于由少数参数决定的规定模型；这种模型的例子包括正态分布模型和线性回归模型。

广义线性模型代考

广义线性模型（GLM）归属统计学领域，是一种应用灵活的线性回归模型。该模型允许因变量的偏差分布有除了正态分布之外的其它分布。

有限元方法代写

随机分析代写

时间序列分析代写

回归分析代写

MATLAB代写

R语言代写	问卷设计与分析代写
PYTHON代写	回归分析与线性模型代写
MATLAB代写	方差分析与试验设计代写
STATA代写	机器学习/统计学习代写
SPSS代写	计量经济学代写
EVIEWS代写	时间序列分析代写
EXCEL代写	深度学习代写
SQL代写	各种数据建模与可视化代写

会计代写|管理会计代写Management Accounting代考|PRIVATIZATION

Posted on 2023年6月5日2023年6月5日 by statistics-lab

会计代写|管理会计代写Management Accounting代考|PRIVATIZATION

Hand in hand with deregulation has come a sharp increase in privatization. Privatization, as discussed in Chapter 2, transfers the ownership of state property into the hands of private individuals, frequently by the sale of state assets through an auction..$^{29}$ Privatization is seen as a way to stimulate gains in economic efficiency by giving new private owners a powerful incentive-the reward of greater profits-to search for increases in productivity, to enter new markets, and to exit losing ones. ${ }^{30}$

The privatization movement started in Great Britain in the early 1980s when thenPrime Minister Margaret Thatcher started to sell state-owned assets such as the British telephone company, British Telecom (BT). In a pattern that has been repeated around the world, this sale was linked with the deregulation of the British telecommunications industry. By allowing other firms to compete head to head with BT, deregulation ensured that privatization did not simply replace a state-owned monopoly with a private monopoly. Since the 1980 s, privatization has become a worldwide phenomenon. More than 8,000 acts of privatization were completed around the world between 1995 and 1999. ${ }^{31}$ Some of the most dramatic privatization programs occurred in the economies of the former Soviet Union and its eastern European satellite states. In the Czech Republic, for example, threequarters of all state-owned enterprises were privatized between 1989 and 1996, helping push the share of gross domestic product accounted for by the private sector up from 11 percent in 1989 to 60 percent in $1995 .{ }^{32}$

Despite this three-decade trend, large amounts of economic activity are still in the hands of state-owned enterprises in many nations. In China, for example, state-owned companies still dominate the banking, energy, telecommunications, health care, and technology sectors. Overall, they account for about 40 percent of the country’s GDP. In a report released in early 2012, the World Bank cautioned China that unless it reformed these sectors-liberalizing them and privatizing many state-owned enterprises-the country runs the risk of experiencing a serious economic crisis. ${ }^{33}$

会计代写|管理会计代写Management Accounting代考|LEGAL SYSTEMS

As noted in Chapter 2, a well-functioning market economy requires laws protecting private property rights and providing mechanisms for contract enforcement. Without a legal system that protects property rights and without the machinery to enforce that system, the incentive to engage in economic activity can be reduced substantially by private and public entities, including organized crime, that expropriate the profits generated by the efforts of private-sector entrepreneurs. For example, when communism collapsed in eastern Europe, many countries lacked the legal structure required to protect property rights, all property having been held by the state. Although many nations have made big strides toward instituting the required system, it may be years before the legal system is functioning as smoothly as it does in the West. For example, in most eastern European nations, the title to urban and agricultural property is often uncertain because of incomplete and inaccurate records, multiple pledges on the same property, and unsettled claims resulting from demands for restitution from owners in the pre-communist era. Also, although most countries have improved their commercial codes, institutional weaknesses still undermine contract enforcement. Court capacity is often inadequate, and procedures for resolving contract disputes out of court are often lacking or poorly developed. ${ }^{35}$ Nevertheless, progress is being made. In 2004, for example, China amended its constitution to state that “private property was not to be encroached upon,” and in 2007 it enacted a new law on property rights that gave property holders many of the same protections as those enjoyed by the state (see the Country Focus on China’s emerging property rights).

管理会计代考

会计代写|管理会计代写Management Accounting代考|PRIVATIZATION

与放松管制相伴而来的是私有化的急剧增加。正如第二章所讨论的，私有化将国家财产的所有权转移到私人手中，通常是通过拍卖出售国家资产。私有化被视为一种刺激经济效率提高的方式，它给新的私人所有者一个强有力的激励——获得更大的利润——去寻求生产率的提高，进入新的市场，退出失去的市场。$ {} ^ {30} $

私有化运动始于20世纪80年代初的英国，当时的首相玛格丽特·撒切尔开始出售英国电话公司英国电信(BT)等国有资产。与世界各地重复的模式一样，这笔交易与英国电信业放松管制有关。通过允许其他公司与英国电信正面竞争，放松管制确保了私有化不会简单地用私人垄断取代国有垄断。自20世纪80年代以来，私有化已成为一种世界性的现象。1995年至1999年期间，全世界完成了8 000多项私有化行动。${}^{31}$一些最引人注目的私有化计划发生在前苏联及其东欧卫星国的经济中。例如，在捷克共和国，四分之三的国有企业在1989年至1996年期间私有化，帮助推动私营部门在国内生产总值中所占的份额从1989年的11%上升到1995年的60%

尽管这一趋势持续了三十年，但在许多国家，大量经济活动仍掌握在国有企业手中。例如，在中国，国有企业仍然主导着银行、能源、电信、医疗保健和科技行业。总体而言，它们约占该国GDP的40%。世界银行(World Bank)在2012年初发布的一份报告中告诫中国，除非对这些领域进行改革——放开这些领域并将许多国有企业私有化——否则中国将面临严重经济危机的风险。

会计代写|管理会计代写Management Accounting代考|LEGAL SYSTEMS

如第二章所述，一个运转良好的市场经济需要法律保护私有产权并提供合同执行机制。如果没有保护产权的法律制度和执行这一制度的机制，私营和公共实体，包括有组织犯罪，就会大大减少从事经济活动的动机，剥夺私营部门企业家努力所产生的利润。例如，当共产主义在东欧崩溃时，许多国家缺乏保护产权所需的法律结构，所有财产都由国家持有。尽管许多国家在建立必要的法律体系方面已经取得了长足的进步，但要想让这些国家的法律体系像西方那样顺利运作，可能还需要几年的时间。例如，在大多数东欧国家，城市和农业财产的所有权往往不确定，因为记录不完整和不准确，同一财产的多次质押，以及在前共产主义时代，由于所有者要求赔偿而导致的未解决的索赔。此外，尽管大多数国家已经改进了他们的商业法典，但制度上的弱点仍然不利于合同的执行。法院能力往往不足，庭外解决合同纠纷的程序往往缺乏或不完善。${}^{35}$尽管如此，正在取得进展。例如，2004年，中国修改了宪法，规定“私有财产不得侵犯”，2007年，中国颁布了一项新的财产法，为财产所有者提供了与国家享有的许多相同的保护(参见国家关注中国新兴的财产权)。

统计代写请认准statistics-lab™. statistics-lab™为您的留学生涯保驾护航。

金融工程代写

非参数统计代写

非参数统计指的是一种统计方法，其中不假设数据来自于由少数参数决定的规定模型；这种模型的例子包括正态分布模型和线性回归模型。

广义线性模型代考

广义线性模型（GLM）归属统计学领域，是一种应用灵活的线性回归模型。该模型允许因变量的偏差分布有除了正态分布之外的其它分布。

有限元方法代写

随机分析代写

时间序列分析代写

回归分析代写

MATLAB代写

R语言代写	问卷设计与分析代写
PYTHON代写	回归分析与线性模型代写
MATLAB代写	方差分析与试验设计代写
STATA代写	机器学习/统计学习代写
SPSS代写	计量经济学代写
EVIEWS代写	时间序列分析代写
EXCEL代写	深度学习代写
SQL代写	各种数据建模与可视化代写

会计代写|管理会计代写Management Accounting代考|ECONOMIC PROGRESS BEGETS DEMOCRACY

Posted on 2023年6月5日2023年6月5日 by statistics-lab

会计代写|管理会计代写Management Accounting代考|ECONOMIC PROGRESS BEGETS DEMOCRACY

While it is possible to argue that democracy is not a necessary precondition for a free market economy in which property rights are protected, subsequent economic growth often leads to establishment of a democratic regime. Several of the fastest-growing Asian economies adopted more democratic governments during the past three decades, including South Korea and Taiwan. Thus, although democracy may not always be the cause of initial economic progress, it seems to be one consequence of that progress.

A strong belief that economic progress leads to adoption of a democratic regime underlies the fairly permissive attitude that many Western governments have adopted toward human rights violations in China. Although China has a totalitarian government in which human rights are violated, many Western countries have been hesitant to criticize the country too much for fear that this might hamper the country’s march toward a free market system. The belief is that once China has a free market system, greater individual freedoms and democracy will follow. Whether this optimistic vision comes to pass remains to be seen.

会计代写|管理会计代写Management Accounting代考|GEOGRAPHY, EDUCATION, AND ECONOMIC DEVELOPMENT

While a country’s political and economic systems are probably the big engine driving its rate of economic development, other factors are also important. One that has received attention is geography. ${ }^{14}$ But the belief that geography can influence economic policy, and hence economic growth rates, goes back to Adam Smith. The influential economist Jeffrey Sachs argues that
throughout history, coastal states, with their long engagements in international trade, have been more supportive of market institutions than landlocked states, which have tended to organize themselves as hierarchical (and often militarised) societies. Mountainous states, as a result of physical isolation, have often neglected market-based trade. Temperate climes have generally supported higher densities of population and thus a more extensive division of labour than tropical regions. ${ }^{15}$
Sachs’s point is that by virtue of favorable geography, certain societies are more likely to engage in trade than others and are thus more likely to be open to and develop market-based economic systems, which in turn promotes faster economic growth. He also argues that, irrespective of the economic and political institutions a country adopts, adverse geographic conditions-such as the high rate of disease, poor soils, and hostile climate that afflict many tropical countries-can have a negative impact on development. Together with colleagues at Harvard’s Institute for International Development, Sachs tested for the impact of geography on a country’s economic growth rate between 1965 and 1990. He found that landlocked countries grew more slowly than coastal economies and that being entirely landlocked reduced a country’s growth rate by roughly 0.7 percent per year. He also found that tropical countries grew 1.3 percent more slowly each year than countries in the temperate zone.

管理会计代考

会计代写|管理会计代写Management Accounting代考|ECONOMIC PROGRESS BEGETS DEMOCRACY

虽然可以说民主不是财产权受到保护的自由市场经济的必要先决条件，但随后的经济增长往往会导致民主制度的建立。在过去的30年里，包括韩国和台湾在内的几个增长最快的亚洲经济体都采用了更加民主的政府。因此，尽管民主可能并不总是最初经济进步的原因，但它似乎是这种进步的一个结果。

许多西方政府对中国侵犯人权的行为采取了相当宽容的态度，因为他们坚信经济进步会导致民主制度的形成。尽管中国是一个侵犯人权的极权主义政府，但许多西方国家一直不愿过多地批评中国，担心这会阻碍中国向自由市场体系迈进。他们相信，一旦中国建立了自由市场体系，更大的个人自由和民主就会随之而来。这种乐观的愿景能否成为现实还有待观察。

会计代写|管理会计代写Management Accounting代考|GEOGRAPHY, EDUCATION, AND ECONOMIC DEVELOPMENT

虽然一个国家的政治和经济制度可能是推动其经济发展速度的巨大引擎，但其他因素也很重要。其中一个受到关注的是地理。${}^{14}$但是，认为地理位置可以影响经济政策，从而影响经济增长率的观点可以追溯到亚当·斯密。颇具影响力的经济学家杰弗里•萨克斯(Jeffrey Sachs)认为
纵观历史，长期参与国际贸易的沿海国家比内陆国更支持市场制度，内陆国倾向于将自己组织成等级制(通常是军事化)的社会。由于地理上的孤立，多山的邦常常忽视以市场为基础的贸易。温带气候通常支持较高的人口密度，因此比热带地区有更广泛的劳动分工。$ {} ^ {15} $
萨克斯的观点是，由于有利的地理位置，某些社会比其他社会更有可能从事贸易，因此更有可能开放和发展以市场为基础的经济体系，这反过来又促进了更快的经济增长。他还认为，无论一个国家采用何种经济和政治制度，不利的地理条件——例如困扰许多热带国家的高发病率、贫瘠的土壤和恶劣的气候——都可能对发展产生负面影响。萨克斯与哈佛大学国际发展研究所的同事们一起，测试了1965年至1990年间地理对一个国家经济增长率的影响。他发现，内陆国家的经济增长速度比沿海国家要慢，而完全被内陆包围会使一个国家的经济增长率每年下降大约0.7%。他还发现，热带国家每年的增长速度比温带国家慢1.3%。

统计代写请认准statistics-lab™. statistics-lab™为您的留学生涯保驾护航。

金融工程代写

非参数统计代写

非参数统计指的是一种统计方法，其中不假设数据来自于由少数参数决定的规定模型；这种模型的例子包括正态分布模型和线性回归模型。

广义线性模型代考

广义线性模型（GLM）归属统计学领域，是一种应用灵活的线性回归模型。该模型允许因变量的偏差分布有除了正态分布之外的其它分布。

有限元方法代写

随机分析代写

时间序列分析代写

回归分析代写

MATLAB代写

R语言代写	问卷设计与分析代写
PYTHON代写	回归分析与线性模型代写
MATLAB代写	方差分析与试验设计代写
STATA代写	机器学习/统计学习代写
SPSS代写	计量经济学代写
EVIEWS代写	时间序列分析代写
EXCEL代写	深度学习代写
SQL代写	各种数据建模与可视化代写

会计代写|管理会计代写Management Accounting代考|Differences in Economic Development

Posted on 2023年6月5日2023年6月5日 by statistics-lab

会计代写|管理会计代写Management Accounting代考|Differences in Economic Development

Different countries have dramatically different levels of economic development. One common measure of economic development is a country’s gross national income (GNI) per head of population. GNI is regarded as a yardstick for the economic activity of a country; it measures the total annual income received by residents of a nation. Map 3.1 summarizes the GNI per capita of the world’s nations in 2016. As can be seen, countries such as Japan, Sweden, Switzerland, the United States, and Australia are among the richest on this measure, whereas the large developing countries of China and India are significantly poorer. Japan, for example, had a 2016 GNI per capita of $\$ 38,000$, but China achieved only $\$ 8,260$ and India just $\$ 1,680 .^1$

GNI per person figures can be misleading because they don’t consider differences in the cost of living. For example, although the 2016 GNI per capita of Switzerland at $\$ 81,240$ exceeded that of the United States by a wide margin, the higher cost of living in Switzerland meant that U.S. citizens could actually afford almost as many goods and services as the average Swiss citizen. To account for differences in the cost of living, one can adjust GNI per capita by purchasing power. Referred to as a purchasing power parity (PPP) adjustment, it allows a more direct comparison of living standards in different countries. The base for the adjustment is the cost of living in the United States. The PPP for different countries is then adjusted (up or down) depending on whether the cost of living is lower or higher than in the United States. For example, in 2016 the GNI per capita for China was $\$ 8,260$, but the PPP per capita was $\$ 15,500$, suggesting that the cost of living was lower in China and that $\$ 8,260$ in China would buy as much as $\$ 15,500$ in the United States. Table 3.1 gives the GNI per capita measured at PPP in 2016 for a selection of countries, along with their GNI per capita and their growth rate in gross domestic product (GDP) from 2007 to 2016. Map 3.2 summarizes the GNI PPP per capita in 2016 for the nations of the world.

As can be seen, there are striking differences in the standards of living among countries. Table 3.1 suggests the average Indian citizen can afford to consume only about 11 percent of the goods and services consumed by the average U.S. citizen on a PPP basis. Given this, we might conclude that despite having a population of 1.2 billion, India is unlikely to be a very lucrative market for the consumer products produced by many Western international businesses. However, this would be incorrect because India has a fairly wealthy middle class of close to 250 million people, despite its large number of poor citizens. In absolute terms, the Indian economy now rivals that of Russia.

会计代写|管理会计代写Management Accounting代考|BROADER CONCEPTIONS OF DEVELOPMENT: AMARTYA SEN

The Nobel Prize-winning economist Amartya Sen has argued that development should be assessed less by material output measures such as GNI per capita and more by the capabilities and opportunities that people enjoy. ${ }^3$ According to Sen, development should be seen as a process of expanding the real freedoms that people experience. Hence, development requires the removal of major impediments to freedom: poverty as well as tyranny, poor economic opportunities as well as systematic social deprivation, and neglect of public facilities as well as the intolerance of repressive states. In Sen’s view, development is not just an economic process but a political one too, and to succeed requires the “democratization” of political communities to give citizens a voice in the important decisions made for the community. This perspective leads Sen to emphasize basic health care, especially for children, and basic education, especially for women. Not only are these factors desirable for their instrumental value in helping achieve higher income levels, but they are also beneficial in their own right. People cannot develop their capabilities if they are chronically ill or woefully ignorant.

Sen’s influential thesis has been picked up by the United Nations, which has developed the Human Development Index (HDI) to measure the quality of human life in different nations. The HDI is based on three measures: life expectancy at birth (a function of health care); educational attainment (measured by a combination of the adult literacy rate and enrollment in primary, secondary, and tertiary education); and whether average incomes, based on PPP estimates, are sufficient to meet the basic needs of life in a country (adequate food, shelter, and health care). As such, the HDI comes much closer to Sen’s conception of how development should be measured than narrow economic measures such as GNI per capita-although Sen’s thesis suggests that political freedoms should also be included in the index, and they are not. The HDI is scaled from 0 to 1 . Countries scoring less than 0.5 are classified as having low human development (the quality of life is poor), those scoring from 0.5 to 0.8 are classified as having medium human development, and those that score above 0.8 are classified as having high human development. Map 3.4 summarizes the HDI scores for 2015 .

管理会计代考

会计代写|管理会计代写Management Accounting代考|Differences in Economic Development

不同的国家有截然不同的经济发展水平。衡量经济发展的一个常用指标是一国人均国民总收入(GNI)。国民总收入被视为衡量一个国家经济活动的标准;它衡量的是一个国家居民的年收入总额。图3.1总结了2016年世界各国的人均国民总收入。可以看出，日本、瑞典、瑞士、美国和澳大利亚等国家在这一指标上是最富有的，而中国和印度等大型发展中国家则要穷得多。例如，日本2016年的人均国民总收入为3.8万美元，但中国仅为8260美元，印度仅为1680美元

人均国民总收入数据可能具有误导性，因为它们没有考虑到生活成本的差异。例如，尽管2016年瑞士的人均国民总收入为81240美元，远远超过美国，但瑞士较高的生活成本意味着美国公民实际上可以负担的商品和服务几乎与普通瑞士公民一样多。要考虑到生活成本的差异，可以通过购买力来调整人均国民总收入。它被称为购买力平价(PPP)调整，可以更直接地比较不同国家的生活水平。调整的基础是美国的生活成本。然后根据生活成本比美国低还是高，对不同国家的购买力平价进行调整(向上或向下)。例如，2016年中国人均国民总收入为8260美元，但人均购买力平价为15500美元，这表明中国的生活成本较低，8260美元在中国可以买到15500美元在美国。表3.1给出了2016年按购买力平价衡量的一些国家的人均国民总收入，以及2007年至2016年这些国家的人均国民总收入和国内生产总值(GDP)增长率。图3.2总结了2016年世界各国的人均国民收入购买力。

可以看出，各国的生活水平存在着显著的差异。表3.1显示，按购买力平价计算，印度普通公民只能负担得起美国普通公民消费的11%左右的商品和服务。鉴于此，我们可以得出结论，尽管拥有12亿人口，但对于许多西方国际企业生产的消费品来说，印度不太可能是一个非常有利可图的市场。然而，这是不正确的，因为印度有一个相当富裕的中产阶级，接近2.5亿人，尽管有大量的穷人。按绝对价值计算，印度经济现在可以与俄罗斯匹敌。

会计代写|管理会计代写Management Accounting代考|BROADER CONCEPTIONS OF DEVELOPMENT: AMARTYA SEN

诺贝尔奖得主、经济学家阿马蒂亚•森(Amartya Sen)认为，对发展的评估应该少用人均国民总收入(GNI)等物质产出指标，多用人们享有的能力和机会来衡量。根据森的观点，发展应该被看作是扩大人们所经历的真正自由的过程。因此，发展需要消除自由的主要障碍:贫穷和暴政，缺乏经济机会和系统的社会剥夺，忽视公共设施以及压迫国家的不容忍。在森看来，发展不仅是一个经济过程，也是一个政治过程，要取得成功，就需要政治社区的“民主化”，让公民在为社区做出的重要决策中有发言权。这一观点使森强调基本保健，特别是针对儿童，以及基础教育，特别是针对妇女。这些因素不仅因其在帮助实现更高收入水平方面的工具价值而可取，而且它们本身也是有益的。如果一个人长期患病或无知到可悲的地步，他就无法发展自己的能力。

森颇具影响力的论文被联合国采纳，联合国开发了人类发展指数(HDI)来衡量不同国家的人类生活质量。人类发展指数基于三个指标:出生时预期寿命(保健的函数);受教育程度(通过成人识字率和小学、中学和高等教育入学率的综合衡量);以及根据购买力平价估算的平均收入是否足以满足一个国家的基本生活需求(充足的食物、住所和医疗保健)。因此，人类发展指数比狭隘的经济指标(如人均国民总收入)更接近森关于如何衡量发展的概念——尽管森的论文认为政治自由也应该包括在指数中，但他们没有。HDI从0到1进行缩放。得分低于0.5的国家被归类为低人类发展国家(生活质量差)，得分在0.5到0.8之间的国家被归类为中等人类发展国家，得分在0.8以上的国家被归类为高人类发展国家。图3.4总结了2015年的人类发展指数得分。

统计代写请认准statistics-lab™. statistics-lab™为您的留学生涯保驾护航。

金融工程代写

非参数统计代写

非参数统计指的是一种统计方法，其中不假设数据来自于由少数参数决定的规定模型；这种模型的例子包括正态分布模型和线性回归模型。

广义线性模型代考

广义线性模型（GLM）归属统计学领域，是一种应用灵活的线性回归模型。该模型允许因变量的偏差分布有除了正态分布之外的其它分布。

有限元方法代写

随机分析代写

时间序列分析代写

回归分析代写

MATLAB代写

R语言代写	问卷设计与分析代写
PYTHON代写	回归分析与线性模型代写
MATLAB代写	方差分析与试验设计代写
STATA代写	机器学习/统计学习代写
SPSS代写	计量经济学代写
EVIEWS代写	时间序列分析代写
EXCEL代写	深度学习代写
SQL代写	各种数据建模与可视化代写

会计代写|管理会计代写Management Accounting代考|COST OBJECTS

Posted on 2023年5月20日2023年5月20日 by statistics-lab

会计代写|管理会计代写Management Accounting代考|COST OBJECTS

A cost object is any activity for which a separate measurement of costs is desired. In other words, if the users of accounting information want to know the cost of something, this something is called a cost object. Examples of cost objects include the cost of a product, the cost of rendering a service to a bank customer or hospital patient, the cost of operating a particular department or sales territory or indeed anything for which one wants to measure the cost of resources used.

We shall see that the cost collection system typically accounts for costs in two broad stages:
1 It accumulates costs by classifying them into certain categories such as by type of expense (e.g. direct labour, direct materials and indirect costs) or by cost behaviour (such as fixed and variable costs).
2 It then assigns these costs to cost objects.
In this chapter we shall focus on the following cost terms and concepts:

direct and indirect costs;
period and product costs;
cost behaviour in relation to volume of activity;
relevant and irrelevant costs;
avoidable and unavoidable costs;
sunk costs;
opportunity costs;
incremental and marginal costs.

会计代写|管理会计代写Management Accounting代考|MANUFACTURING, MERCHANDISING AND SERVICE ORGANIZATIONS

To provide a better understanding of how different cost terms are used in organizations it is appropriate to describe the major features of activities undertaken in the manufacturing, merchandising and service organizations. Manufacturing organizations purchase raw materials from suppliers and convert these materials into tangible products through the use of labour and capital inputs (e.g. plant and machinery). This process results in manufacturing organizations having the following types of inventories:

Raw material inventories consisting of purchased raw materials in stock awaiting use in the manufacturing process.

Work in progress inventory (also called work in process) consisting of partially complete products awaiting completion.

Finished goods inventory consisting of fully completed products that have not yet been sold.
Merchandising companies such as supermarkets, retail departmental stores and wholesalers sell tangible products that they have previously purchased in the same basic form from suppliers. Therefore they have only finished goods inventories. Service organizations such as accounting firms, insurance companies, advertising agencies and hospitals provide tasks or activities for customers. A major feature of service organizations is that they provide perishable services that cannot be stored for future use. Therefore service organizations do not have finished goods inventory but some service organizations do have work in process. For example, a firm of lawyers may have clients whose work is partially complete at the end of the accounting period.

管理会计代考

会计代写|管理会计代写Management Accounting代考|COST OBJECTS

成本对象是需要单独计量成本的任何活动。换句话说，如果会计信息的使用者想要知道某物的成本，这个东西就被称为成本对象。成本对象的例子包括产品成本、向银行客户或医院病人提供服务的成本、运营特定部门或销售区域的成本，或者任何想要衡量所使用资源成本的东西。

我们将看到，成本收集系统通常分为两个主要阶段:
它通过将成本按费用类型(如直接人工、直接材料和间接成本)或按成本行为(如固定成本和可变成本)分类来积累成本。
然后将这些成本分配给成本对象。
在本章中，我们将重点讨论以下成本术语和概念:

直接和间接成本;

周期和产品成本;

与活动量有关的成本行为;

会计代写|管理会计代写Management Accounting代考|MANUFACTURING, MERCHANDISING AND SERVICE ORGANIZATIONS

为了更好地理解组织中如何使用不同的成本术语，描述制造、销售和服务组织中所进行活动的主要特征是适当的。制造组织从供应商处购买原材料，并通过使用劳动力和资本投入(如工厂和机器)将这些原材料转化为有形产品。这一过程导致制造组织拥有以下类型的库存:

原材料库存是指库存中等待在生产过程中使用的采购原材料。

在制品库存(亦称在制品库存)由部分完成的待完成产品组成。

成品库存，由尚未售出的完全完成的产品组成。
销售公司，如超市、零售百货商店和批发商，销售他们以前从供应商那里购买的相同基本形式的有形产品。因此他们只有成品库存。服务机构如会计师事务所、保险公司、广告公司和医院为客户提供任务或活动。服务组织的一个主要特征是，它们提供的服务容易过期，不能存储以备将来使用。因此，服务机构没有成品库存，但一些服务机构确实有在制品。例如，一家律师事务所可能有一些客户，他们的工作在会计期末部分完成。

统计代写请认准statistics-lab™. statistics-lab™为您的留学生涯保驾护航。

金融工程代写

非参数统计代写

非参数统计指的是一种统计方法，其中不假设数据来自于由少数参数决定的规定模型；这种模型的例子包括正态分布模型和线性回归模型。

广义线性模型代考

广义线性模型（GLM）归属统计学领域，是一种应用灵活的线性回归模型。该模型允许因变量的偏差分布有除了正态分布之外的其它分布。

有限元方法代写

随机分析代写

时间序列分析代写

回归分析代写

MATLAB代写

R语言代写	问卷设计与分析代写
PYTHON代写	回归分析与线性模型代写
MATLAB代写	方差分析与试验设计代写
STATA代写	机器学习/统计学习代写
SPSS代写	计量经济学代写
EVIEWS代写	时间序列分析代写
EXCEL代写	深度学习代写
SQL代写	各种数据建模与可视化代写

会计代写|管理会计代写Management Accounting代考|Advances in manufacturing technologies

Posted on 2023年5月20日2023年5月20日 by statistics-lab

会计代写|管理会计代写Management Accounting代考|Advances in manufacturing technologies

Excellence in manufacturing can provide a competitive weapon to compete in sophisticated worldwide markets. In order to compete effectively, companies must be capable of manufacturing innovative products of high quality at a low cost, and also provide a first-class customer service. At the same time, they must have the flexibility to cope with short product life cycles, demands for greater product variety from more discriminating customers and increasing international competition. World-class manufacturing companies have responded to these competitive demands by replacing traditional production systems with lean manufacturing systems that seek to reduce waste by implementing just-in-time (JIT) production systems, focusing on quality, simplifying processes and investing in advanced manufacturing technologies (AMTs). The major features of these new systems and their implications for management accounting will be described throughout the book.
The impact of information technology
During the past two decades the use of information technology (IT) to support business activities has increased dramatically and the development of electronic business communication technologies known as e-business, e-commerce or internet commerce have had a major impact. For example, consumers are more discerning in their purchases because they can access the internet to compare the relative merits of different products. Internet trading also allows buyers and sellers to undertake transactions from diverse locations in different parts of the world. E-commerce (such as bar coding) has allowed considerable cost savings to be made by streamlining business processes and has generated extra revenues from the adept use of online sales facilities (such as ticketless airline bookings and internet banking). The proficient use of e-commerce has given many companies a competitive advantage.

One advanced IT application that has had a considerable impact on business information systems is enterprise resource planning systems (ERPS). An ERPS comprises a set of integrated software applications modules that aim to control all information flows within a company. Users can use their personal computers (PCs) to access the organization’s database and follow developments almost as they happen. Using real time data enables managers to analyze information quickly and thus continually improve the efficiencies of processes. A major feature of ERPS systems is that all data are entered only once, typically where they originate. There are a number of ERPS packages on the market provided by companies such as SAP, Baan, Oracle and J.D. Edwards. SAP is the market leader with more than 7500 users in 90 countries (Scapens, Jazayeri and Scapens, 1998).

The introduction of ERPS has the potential to have a significant impact on the work of management accountants. In particular, it substantially reduces routine information gathering and the processing of information. Instead of managers asking management accountants for information, they can access the system to derive the information they require directly and do their own analyzes. This has freed accountants to adopt the role of advisers and internal consultants to the business. Management accountants have now become more involved in interpreting the information generated from the ERPS and providing business support for managers.

会计代写|管理会计代写Management Accounting代考|Environmental issues

Customers are no longer satisfied if companies simply comply with the legal requirements of undertaking their activities. They expect company managers to be more proactive in terms of their social responsibility, safety and environmental issues. Environmental management accounting is becoming increasingly important in many organizations. There are several reasons for this. First, environmental costs can be large for some industrial sectors. Second, regulatory requirements involving huge fines for non-compliance have increased significantly over the past decade. Therefore, selecting the least costly method of compliance has become a major objective. Third, society is demanding that companies focus on being more environmentally friendly. Companies are finding that becoming a good social citizen and being environmentally responsible improves their image and enhances their ability to sell their products and services.

These developments have created the need for companies to develop systems of measuring and reporting environmental costs, the consumption of scarce environmental resources and details of hazardous materials used or pollutants emitted to the environment. Knowledge of environmental costs, and their causes, provides the information that managers need to redesign processes to minimize the usage of scarce environmental resources and the emission pollutants and to also make more sensitive environmental decisions.
Customer orientation
In order to survive in today’s competitive environment companies have had to become more customerdriven and to recognize that customers are crucial to their future success. This has resulted in companies making customer satisfaction an overriding priority and to focus on identifying and achieving the key success factors that are necessary to be successful in today’s competitive environment. These key success factors are discussed in the next section.

管理会计代考

会计代写|管理会计代写Management Accounting代考|Advances in manufacturing technologies

卓越的制造业可以为在复杂的全球市场上竞争提供竞争武器。为了有效地竞争，公司必须能够以低成本制造高质量的创新产品，并提供一流的客户服务。与此同时，他们必须具备灵活性，以应对产品生命周期短、客户对更多产品种类的需求以及日益激烈的国际竞争。世界级的制造公司已经对这些竞争需求做出了回应，他们用精益制造系统取代了传统的生产系统，精益制造系统通过实施准时制(JIT)生产系统、注重质量、简化流程和投资于先进制造技术(amt)来减少浪费。这些新系统的主要特点及其对管理会计的影响将在全书中描述。
信息技术的影响
在过去二十年，资讯科技支持商业活动的应用大幅增加，而电子商务通讯技术(即电子商务、电子商贸或互联网商务)的发展产生了重大影响。例如，消费者在购买时更加挑剔，因为他们可以上网比较不同产品的相对优点。互联网交易还允许买家和卖家在世界不同地区进行交易。电子商务(如条形码)通过简化业务流程节省了大量成本，并通过熟练使用在线销售设施(如无票机票预订和网上银行)产生了额外收入。精通电子商务给许多公司带来了竞争优势。

企业资源计划系统(ERPS)是对业务信息系统有相当大影响的一种高级IT应用程序。erp系统由一组集成的软件应用模块组成，旨在控制公司内的所有信息流。用户可以使用他们的个人计算机(pc)访问组织的数据库，并几乎随时了解事态的发展。使用实时数据使管理人员能够快速分析信息，从而不断提高流程的效率。ERPS系统的一个主要特点是所有数据只输入一次，通常是在它们产生的地方输入。市场上有许多由SAP、Baan、Oracle和J.D. Edwards等公司提供的ERPS软件包。SAP是市场的领导者，在90个国家拥有超过7500个用户(Scapens, Jazayeri和Scapens, 1998)。

erp的引入有可能对管理会计师的工作产生重大影响。特别是，它大大减少了常规的信息收集和信息处理。管理者无需向管理会计师询问信息，他们可以直接访问该系统来获取所需信息并进行自己的分析。这使得会计师可以自由地在企业中扮演顾问和内部顾问的角色。管理会计师现在更多地参与解释从erp产生的信息，并为管理人员提供业务支持。

会计代写|管理会计代写Management Accounting代考|Environmental issues

如果公司只是在开展活动时遵守法律要求，客户就不再满意了。他们希望公司管理者在社会责任、安全和环境问题上更加积极主动。环境管理会计在许多组织中变得越来越重要。这有几个原因。首先，某些工业部门的环境成本可能很高。其次，过去10年，涉及对违规行为处以巨额罚款的监管要求大幅增加。因此，选择成本最低的合规方法已成为一个主要目标。第三，社会要求企业更加注重环保。公司发现，成为一个良好的社会公民，对环境负责，可以改善他们的形象，提高他们销售产品和服务的能力。

这些发展使公司有必要发展衡量和报告环境成本、稀缺环境资源的消耗以及使用的有害物质或向环境排放的污染物的详细情况的制度。了解环境成本及其原因为管理人员提供了重新设计流程所需的信息，以尽量减少稀缺环境资源的使用和污染物的排放，并做出更敏感的环境决策。
顾客导向
为了在当今竞争激烈的环境中生存，公司不得不变得更加以客户为导向，并认识到客户对他们未来的成功至关重要。这导致公司将客户满意度作为压倒一切的优先事项，并专注于识别和实现在当今竞争激烈的环境中取得成功所必需的关键成功因素。下一节将讨论这些关键的成功因素。

统计代写请认准statistics-lab™. statistics-lab™为您的留学生涯保驾护航。

金融工程代写

非参数统计代写

非参数统计指的是一种统计方法，其中不假设数据来自于由少数参数决定的规定模型；这种模型的例子包括正态分布模型和线性回归模型。

广义线性模型代考

广义线性模型（GLM）归属统计学领域，是一种应用灵活的线性回归模型。该模型允许因变量的偏差分布有除了正态分布之外的其它分布。

有限元方法代写

随机分析代写

时间序列分析代写

回归分析代写

MATLAB代写

R语言代写	问卷设计与分析代写
PYTHON代写	回归分析与线性模型代写
MATLAB代写	方差分析与试验设计代写
STATA代写	机器学习/统计学习代写
SPSS代写	计量经济学代写
EVIEWS代写	时间序列分析代写
EXCEL代写	深度学习代写
SQL代写	各种数据建模与可视化代写

会计代写|管理会计代写Management Accounting代考|ASSESSMENT MATERIAL

Posted on 2023年5月20日2023年5月20日 by statistics-lab

如果你也在怎样代写管理会计Management Accounting这个学科遇到相关的难题，请随时右上角联系我们的24/7代写客服。

管理会计是识别、衡量、分析、解释和向管理人员传达财务信息以实现组织目标的实践。

会计代写|管理会计代写Management Accounting代考|ASSESSMENT MATERIAL

Throughout this book I have kept the illustrations simple. You can check your understanding of each chapter by answering the review questions. Each question is followed by page numbers within parentheses that indicate where in the text the answers to specific questions can be found. More complex review problems are also set at the end of each chapter to enable students to pursue certain topics in more depth. Each question is graded according to the level of difficulty. Questions graded ‘Basic’ are appropriate for a first-year course and normally take less than 20 minutes to complete. Questions graded ‘Intermediate’ are also normally appropriate for a first-year course but take about 30-45 minutes to complete, whereas questions graded ‘Advanced’ are normally appropriate for a second-year course or the final stages of the professional accountancy examinations. Fully worked solutions to the review problems not prefixed by the term ‘IM’ (Instructor’s Manual) are provided in a separate section at the end of the book.

This book is part of an integrated educational package. A Student Manual provides additional review problems with fully worked solutions. Students are strongly recommended to purchase the Student Manual, which complements this book. In addition, the Instructor’s Manual provides suggested solutions to the questions at the end of each chapter that are prefixed by the term ‘IM.’ The solutions to these questions are not available to students. The Instructor’s Manual can be downloaded free by lecturers. Case studies are also available for students and lecturers to access on the accompanying CourseMate digital support resources for this book. Case study teaching notes are only available to lecturers.

Also available to lecturers is an Examview ${ }^{(3)}$ testbank offering $1800+$ questions and answers tailored to the content of the book, for use in classroom assessment.

会计代写|管理会计代写Management Accounting代考|ALTERNATIVE COURSE SEQUENCES

SUPPLEMENTARY MATERIAL
The eighth edition of the print Student Manual helps you work through the text and is available from all good bookshops (ISBN 9781408048566).

The eighth edition of Colin Drury’s Management and Cost Accounting text is accompanied by the following dedicated digital support resources:

Dedicated instructor resources only available to lecturers, who can register for access either at http://login.cengage.com or by speaking to their local Cengage Learning representative.

Replacing the former www.drury-online.com is Cengage Learning’s CourseMate, which brings course concepts to life with interactive learning, study and exam preparation tools which support the printed textbook. Students can access this using the unique personal access card included in the front of the book, and lecturers can access it by registering at http://login.cengage.com or by speaking to their local Cengage Learning representative.

Cengage Learning’s Aplia, an online homework solution dedicated to improving learning by increasing student effort and engagement. A demo is available at www.aplia.com. Instructors can find out more about accessing Aplia by speaking to their local Cengage Learning representative, and on the advice of their instructor, students can purchase access to Aplia at www.cengagebrain.com.
DEDICATED INSTRUCTOR RESOURCES
This includes the following resources for lecturers:

Instructor’s Manual which includes answers to ‘IM Review Problems’ in the text

ExamView Testbank provides over 1800 questions and answers

PowerPoint slides to use in your teaching

Teaching Notes to accompany the Case Studies on CourseMate

Downloadable figures and tables from the book to use in your teaching

管理会计代考

会计代写|管理会计代写Management Accounting代考|ASSESSMENT MATERIAL

在这本书中，我一直保持插图简单。你可以通过回答复习问题来检查你对每章的理解。每个问题后面都有页码，页码在括号内，表示在文本中可以找到特定问题的答案。更复杂的复习问题也设置在每章的末尾，使学生能够更深入地研究某些主题。每个问题都是根据难度分级的。“基础”等级的问题适用于第一年的课程，通常不超过20分钟就能完成。“中级”级别的问题通常也适用于第一年的课程，但需要大约30-45分钟才能完成，而“高级”级别的问题通常适用于第二年的课程或专业会计考试的最后阶段。完整的工作解决方案的审查问题，没有前缀的术语“IM”(教员手册)是在书的末尾提供了一个单独的部分。

这本书是一个综合教育包的一部分。学生手册提供了额外的复习问题和完整的解决方案。强烈建议学生购买《学生手册》，作为本书的补充。此外，《教练手册》在每章末尾以“IM”为前缀的问题提供了建议的解决方案。这些问题的答案对学生来说是不可能的。讲师手册可由讲师免费下载。案例研究也可供学生和讲师访问随书的CourseMate数字支持资源。案例研究教学笔记仅供讲师使用。

讲师还可以使用Examview ${}^{(3)}$测试库，根据本书的内容提供$1800+$的问题和答案，用于课堂评估。

会计代写|管理会计代写Management Accounting代考|ALTERNATIVE COURSE SEQUENCES

补充材料
第八版印刷版学生手册可以帮助您完成文本，并可从所有好的书店(ISBN 9781408048566)获得。

第八版科林·德鲁里的管理和成本会计文本是伴随着以下专门的数字支持资源:

专门的讲师资源只提供给讲师，他们可以在http://login.cengage.com上注册或通过与当地的圣智学习代表交谈来访问。

取代之前的www.drury-online.com是圣智学习的CourseMate，它通过支持印刷教科书的互动式学习，学习和考试准备工具将课程概念带入生活。学生可以使用书前面包含的独特的个人访问卡访问，讲师可以通过在http://login.cengage.com注册或与当地的圣智学习代表交谈来访问。

圣智学习的appia，一个在线家庭作业解决方案，致力于通过增加学生的努力和参与来改善学习。在www.aplia.com上有一个演示。教师可以通过与当地的圣智学习代表交谈来了解更多关于使用Aplia的信息，根据教师的建议，学生可以在www.cengagebrain.com购买使用Aplia的权限。
专门的教师资源
这包括以下讲师资源:

教师手册，其中包括文本中的“IM审查问题”的答案

ExamView Testbank提供超过1800个问题和答案

在教学中使用的ppt幻灯片

课程案例研究的教学笔记

可下载的图表和表格从书中使用，在您的教学

统计代写请认准statistics-lab™. statistics-lab™为您的留学生涯保驾护航。

金融工程代写

非参数统计代写

非参数统计指的是一种统计方法，其中不假设数据来自于由少数参数决定的规定模型；这种模型的例子包括正态分布模型和线性回归模型。

广义线性模型代考

广义线性模型（GLM）归属统计学领域，是一种应用灵活的线性回归模型。该模型允许因变量的偏差分布有除了正态分布之外的其它分布。

有限元方法代写

随机分析代写

时间序列分析代写

回归分析代写

MATLAB代写

R语言代写	问卷设计与分析代写
PYTHON代写	回归分析与线性模型代写
MATLAB代写	方差分析与试验设计代写
STATA代写	机器学习/统计学习代写
SPSS代写	计量经济学代写
EVIEWS代写	时间序列分析代写
EXCEL代写	深度学习代写
SQL代写	各种数据建模与可视化代写

会计代写|管理会计代写Management Accounting代考|PACC6001

Posted on 2023年3月25日2023年3月25日 by statistics-lab

如果你也在怎样代写管理会计Management Accounting这个学科遇到相关的难题，请随时右上角联系我们的24/7代写客服。

管理会计是识别、衡量、分析、解释和向管理人员传达财务信息以实现组织目标的实践。

我们提供的管理会计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|管理会计代写Management Accounting代考|PACC6001

会计代写|管理会计代写Management Accounting代考|AN ILLUSTRATION OF THE TWO-STAGE PROCESS

Earlier in this chapter, Figure 3.3 was used to contrast the general features of $\mathrm{ABC}$ systems with traditional costing systems. It was pointed out that $A B C$ systems differ from traditional systems by having a greater number of cost centres in the first stage, and a greater number, and variety, of cost drivers/ allocation bases in the second stage of the two-stage allocation process. We shall now look at $\mathrm{ABC}$ systems in more detail.

You will see from Figure 3.3 that another major distinguishing feature of $\mathrm{ABC}$ is that overheads are assigned to each major activity, rather than departments, which normally represent cost centres with traditional systems. Activities consist of the aggregation of many different tasks, events or units of work that cause the consumption of resources. They tend to consist of verbs associated with objects. Typical production support activities include schedule production, setup machines, move materials, purchase materials, inspect items and process supplier records. When costs are accumulated by activities they are known as activity cost centres or activity cost pools. Production process activities include machine products and assembly products. Thus, within the production process, activity cost centres are sometimes identical to the cost centres used by traditional cost systems. Generally with $\mathrm{ABC}$ systems cost centres are often decomposed into many different activity centres.

We shall now use Example 3.1 for the Enterprise Company to compute the product costs for an $\mathrm{ABC}$ system. The computations are shown in Exhibit 3.2. ABC systems normally decompose production cost centres into many different activity centres, but to keep things simple we shall assume that the three production centres (i.e. the two machine centres and the assembly centre) established for the traditional costing system have also been identified as activity centres with the $\mathrm{ABC}$ system. Therefore, the production activity cost centres shown in Exhibit 3.2 are identical to the cost centres used by the traditional cost system shown in Exhibit 3.1. However, we shall assume that three activity centres have been established for each of the two support functions. For materials procurement the following activity centres have been established.

会计代写|管理会计代写Management Accounting代考|EXTRACTING RELEVANT COSTS FOR DECISION-MAKING

The cost computations relating to the Enterprise Company for products $\mathrm{A}$ and $\mathrm{B}$ represent the costs that should be generated for meeting inventory valuation and profit measurement requirements. For decision-making, non-manufacturing costs should also be taken into account. In addition, some of the costs that have been assigned to the products may not be relevant for certain decisions. For example, if you look at the overhead analysis sheet in Exhibit 3.1, you will see that property taxes, depreciation of machinery and insurance of buildings and machinery have been assigned to cost centres, and thus included in the costs assigned to products for both traditional and $\mathrm{ABC}$ systems. If these costs are unaffected by a decision to discontinue a product they should not be assigned to products when undertaking product discontinuation reviews. However, if cost information is used to determine selling prices, such costs may need to be assigned to products to ensure that the selling price of a customer’s order covers a fair share of all organizational costs. It is therefore necessary to ensure that the costs incorporated in the overhead analysis are suitably coded so that different overhead rates can be extracted for different combinations of cost. This will enable relevant cost information to be extracted from the database for meeting different requirements. For an illustration of this approach you should refer to the answer to Review problem 3.23 .

Our objective in this chapter has not been to focus on the cost information that should be extracted from the costing system for meeting decision-making requirements. Instead, it is to provide you with an understanding of how cost systems assign costs to cost objects. In Chapter 9, we shall concentrate on the cost information that should be extracted for decision-making. Also, only the basic principles of $\mathrm{ABC}$ have been introduced. A more theoretical approach to $\mathrm{ABC}$ will be presented in Chapter 10 with an emphasis being given to how cost information generated from an $\mathrm{ABC}$ system can be used for decision-making.

Our discussion in this chapter has assumed that the actual overheads for an accounting period have been allocated to the products. However, the use of actual figures can be problematic. This is because the product cost calculations would have to be delayed until the end of the accounting period, since the overhead rate calculations cannot be obtained before this date. However, information on product costs is required more quickly if it is to be used for monthly profit calculations and inventory valuations or as a basis for setting selling prices. One may argue that the timing problem can be resolved by calculating actual overhead rates at more frequent intervals, say on a monthly basis, but the difficulty here is that a large amount of overhead expenditure is fixed in the short term whereas activity will vary from month to month, giving large fluctuations in the overhead rates. Furthermore, customers will only buy if they know the price they are being charged; a ‘market’ price could be quoted but this should still be checked against a predicted cost.

管理会计代考

会计代写|管理会计代写Management Accounting代考|AN ILLUSTRATION OF THE TWO-STAGE PROCESS

在本章前面，图 3.3 用于对比A乙C具有传统成本核算系统的系统。有人指出A乙C系统与传统系统的不同之处在于，在第一阶段有更多的成本中心，在两阶段分配过程的第二阶段有更多数量和种类的成本动因/分配基础。我们现在来看看A乙C系统更详细。

从图 3.3 中你会看到另一个主要的区别特征A乙C是管理费用分配给每个主要活动，而不是通常代表传统系统成本中心的部门。活动由许多导致资源消耗的不同任务、事件或工作单元组成。它们往往由与对象相关的动词组成。典型的生产支持活动包括安排生产、设置机器、移动材料、采购材料、检查项目和处理供应商记录。当成本按活动累积时，它们被称为活动成本中心或活动成本池。生产过程活动包括机器产品和装配产品。因此，在生产过程中，活动成本中心有时与传统成本系统使用的成本中心相同。一般与A乙C系统成本中心通常分解为许多不同的活动中心。

我们现在将使用示例 3.1 为企业公司计算产品成本A乙C系统。计算结果如表 3.2 所示。ABC 系统通常将生产成本中心分解为许多不同的活动中心，但为简单起见，我们假设为传统成本核算系统建立的三个生产中心（即两个机器中心和装配中心）也被识别为活动中心与A乙C系统。因此，图表 3.2 中所示的生产活动成本中心与图表 3.1 中所示的传统成本系统所使用的成本中心相同。但是，我们假设已经为两个支持功能中的每一个建立了三个活动中心。对于材料采购，已经建立了以下活动中心。

会计代写|管理会计代写Management Accounting代考|EXTRACTING RELEVANT COSTS FOR DECISION-MAKING

与企业公司有关的产品成本计算A和乙表示为满足存货计价和利润计量要求而应产生的成本。对于决策，还应考虑非制造成本。此外，某些已分配给产品的成本可能与某些决策无关。例如，如果您查看表 3.1 中的间接费用分析表，您会发现财产税、机器折旧以及建筑物和机器的保险已分配给成本中心，因此包括在分配给传统产品的成本中和A乙C系统。如果这些成本不受产品停产决定的影响，则在进行产品停产审查时不应将其分配给产品。但是，如果使用成本信息来确定售价，则可能需要将此类成本分配给产品，以确保客户订单的售价涵盖所有组织成本的公平份额。因此，有必要确保对间接费用分析中包含的成本进行适当编码，以便可以针对不同的成本组合提取不同的间接费用率。这将能够从数据库中提取相关的成本信息以满足不同的需求。有关此方法的说明，您应该参考复习问题 3.23 的答案。

我们在本章中的目标不是关注为满足决策要求而应从成本核算系统中提取的成本信息。相反，它是为了让您了解成本系统如何将成本分配给成本对象。在第 9 章中，我们将集中讨论应该为决策提取的成本信息。此外，只有基本原则A乙C已经介绍过了。一种更理论化的方法A乙C将在第 10 章中介绍，重点是成本信息如何从A乙C系统可用于决策。

我们在本章中的讨论假设会计期间的实际间接费用已分配给产品。但是，使用实际数字可能会出现问题。这是因为产品成本计算必须延迟到会计期末，因为在该日期之前无法获得间接费用率计算。但是，如果要将产品成本信息用于月度利润计算和库存估价，或作为设定销售价格的基础，则需要更快地提供产品成本信息。有人可能会争辩说，可以通过更频繁地计算实际间接费用率来解决时间问题，比如每月一次，但这里的困难在于，大量的间接费用支出在短期内是固定的，而活动会因月而异到一个月，使间接费用率出现较大波动。此外，客户只有在知道所收取的价格时才会购买；可以引用“市场”价格，但这仍应根据预测成本进行检查。

统计代写请认准statistics-lab™. statistics-lab™为您的留学生涯保驾护航。

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