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• Statistical Inference 统计推断
• Statistical Computing 统计计算
• (Generalized) Linear Models 广义线性模型
• Statistical Machine Learning 统计机器学习
• Longitudinal Data Analysis 纵向数据分析
• Foundations of Data Science 数据科学基础

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

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

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

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

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

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

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

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

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

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

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

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

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

# 管理会计代考

## 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。

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