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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|Selecting a basis for charging overheads

We saw earlier that there is no single correct way of charging overheads. The final choice is a matter of judgement. It seems reasonable to say, however, that the nature of the overheads should influence the basis for charging them to jobs. Where production is capital intensive and overheads are primarily machine-based (such as depreciation, machine maintenance, power and so on), machine hours might be preferred. Otherwise direct labour hours might be chosen.

It would be irrational to choose one of these methods in preference to the other simply because it apportions either a higher or a lower amount of overheads to a particular job. The total overheads will be the same irrespective of how they are apportioned between individual jobs and so a method that gives a higher share of overheads to one particular job must give a lower share to the remaining jobs. There is one cake of fixed size: if one person receives a relatively large slice, others must on average receive relatively small slices. To illustrate further this issue of apportioning overheads, consider Example 4.3.

It is not feasible to charge overheads using one method for one job and using the other method for the other job. This would mean either total overheads would not be fully charged to the jobs, or the jobs would be overcharged with overheads. If, for example, the direct labour hour method was used for Job $1(£ 10,000)$ and the machine hour basis was used for Job 2 (£6,000), only $£ 16,000$ of a total $£ 20,000$ of overheads would be charged to jobs. As a result, the purpose of full (absorption) costing, which is to charge all overhead costs to jobs carried out during the period, would not be achieved. Furthermore, if selling prices are based on full cost, there is a risk that the business would not charge high enough prices to cover all its costs.
Figure $4.8$ shows the effect of the two different methods of charging overheads to Jobs 1 and 2.

## 会计代写|中级管理会计代写Intermediate Management Accounting代考|Dealing with overheads on a cost centre basis

We saw in Chapter 1 that businesses are often divided into departments, where each department carries out a separate task. Many of these businesses charge overheads to cost units on a department-by-department basis. They do so in the belief that it will give rise to more accurate full costing information. It is probably only in a minority of cases, however, that it leads to any great improvement in accuracy. Although applying overheads on a departmental basis may not be of enormous benefit, it is probably not an expensive exercise. Cost elements are likely to be collected department by department for other purposes (particularly control) and so applying overheads on a department-by-department basis may be a fairly straightforward matter.

In Example 4.4 we see how the departmental approach to deriving full cost can be applied in a service-industry context.

Where cost determination is dealt with departmentally, each department is known as a cost centre. This can be defined as a particular physical area, or some activity, or function, for which the cost is separately identified. Charging direct cost to jobs in a departmental system is exactly the same as where the whole business is one single cost centre. It is simply a matter of keeping a record of:

• the number of hours of direct labour worked on the particular job and the grade of labour, where there are different grades with different rates of pay;
the cost of the direct materials taken from stores and applied to the job; and
any other direct cost elements, for example some subcontracted work, associated with the job.
This record keeping will normally be done cost centre by cost centre.
The total production nverheads of the entire husiness must he broken down on a cost centre basis. That is, they must be divided between the cost centres, so that the sum of the overheads of the individual cost centres equals the overheads for the entire business. By charging all of their overheads to jobs, the cost centres will, between them, charge all of the overheads of the business to jobs.

# 管理会计代考

## 会计代写|中级管理会计代写Intermediate Management Accounting代考|Dealing with overheads on a cost centre basis

• 从事特定工作的直接劳动小时数和劳动等级，其中有不同的等级和不同的工资率；
从商店取出并应用于工作的直接材料的成本；以及与
工作相关的任何其他直接成本要素，例如一些分包工作。
这种记录保存通常由成本中心进行。
整个企业的总生产成本必须以成本中心为基础进行细分。也就是说，它们必须在成本中心之间进行划分，以便各个成本中心的间接费用之和等于整个业务的间接费用。通过将所有间接费用计入工作，成本中心将在它们之间将业务的所有间接费用计入工作。

## 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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