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assignmentutor-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
• (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|Direct and indirect cost

To provide full cost information, the various elements of cost must be accumulated and then assigned to particular cost units on some reasonable basis. Where cost units are not identical, the starting point is to separate cost into two categories: direct cost and indirect cost.

• Direct cost. This is a cost that can be identified with specific cost units. That is to say, the cost can be traced to a particular cost unit and can be measured reliably. The main examples of a direct cost are direct materials and direct labour. Thus, in determining the cost of a car repair by a garage, both the cost of spare parts used in the repair and the cost of the mechanic’s time would form part of the direct cost of that repair. Collecting elements of direct cost requires an efficient cost-recording system. It must be capable of capturing the cost of direct materials used on each job and the cost of direct workers.
• Indirect cost (or overheads). This comprises all other elements of total cost. That is to say, those items that cannot be identified with each particular cost unit (job). Thus, the amount paid to rent the garage would be an indirect cost of a particular car repair.

The terms ‘indirect cost’ and ‘overheads’ are synonymous and we shall use them interchangeably for the remainder of this book.

Real World $4.2$ gives some indication of the relative importance of direct and indirect costs in practice.

A ‘job sheet’ will normally be prepared – probably on the computer – for each individual job. The quality of the information generated will rely on staff faithfully recording all elements of direct labour and materials applied to the job.

## 会计代写|中级管理会计代写Intermediate Management Accounting代考|Full costing and cost behaviour

We saw in Chapter 3 that the full cost of doing something (or total cost, as it tends to be called in the context of marginal analysis) can be analysed between its fixed and variable elements. This is illustrated in Figure 4.5.

The apparent similarity of what is shown in Figure $4.5$ to that shown in Figure $4.4$ may create the impression that variable cost and direct cost are the same, and that fixed cost and indirect cost (overheads) are also the same. This, however, is not the case.

Fixed cost and variable cost are defined in terms of cost behaviour in the face of changes in the volume of activity. Direct cost and indirect cost, on the other hand, are defined in terms of the extent to which they can be identified with, and measured in respect of, particular cost units (jobs). These two sets of notions are entirely different. While a fixed cost can often be an indirect cost and a variable cost can often be a direct cost, this is far from being a hard and fast rule. Take, for example, most manufactured products. They are likely to have indirect cost, such as power for machinery, which is variable, and direct cost, such as labour, which is fixed. Thus, identifying a cost as being either indirect or direct tells us nothing about whether it is fixed or variable.
The relationship between the reaction of cost to volume changes, on the one hand, and how cost elements must be gathered to deduce the full cost for a particular job, on the other, is shown in Figure 4.6.

# 管理会计代考

## 会计代写|中级管理会计代写Intermediate Management Accounting代考|Direct and indirect cost

• 直接成本。这是可以用特定成本单位识别的成本。也就是说，成本可以追溯到特定的成本单位，并且可以可靠地计量。直接成本的主要例子是直接材料和直接劳动力。因此，在确定车库维修汽车的成本时，维修中使用的备件成本和机械师的时间成本都将构成该维修的直接成本的一部分。收集直接成本要素需要一个有效的成本记录系统。它必须能够记录每项工作使用的直接材料成本和直接工人的成本。
• 间接成本（或间接费用）。这包括总成本的所有其他要素。也就是说，不能用每个特定成本单位（工作）来识别的那些项目。因此，为租用车库而支付的金额将是特定汽车维修的间接成本。

## 有限元方法代写

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## 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。

assignmentutor™您的专属作业导师
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